Below are selected account balances from NPS Inc. at period end: Rent expense 28,800 Supplies expense 5,100 Sales revenue 378,000 Prepaid expenses 6,400 Retained earnings 118,500 Salaries expense 76,000 Supplies 7,500 Cost of sales 176,000 Depreciation expense 13,500 Accumulated depreciation 60,000 Income tax expense 16,700 Interest expense 2,400 4,000 Dividends payable 1,700 Deferred revenue Net earnings at period end is