Category	Prior Year	Current Year
Accounts payable	3,165.00	5,931.00
Accounts receivable	6,956.00	8,927.00
Accruals	5,673.00	6,138.00
Additional paid in capital	20,294.00	13,203.00
Cash	???	???
Common Stock	2,850	2,850
COGS	22,942.00	18,196.00
Current portion long-term debt	500	500
Depreciation expense	978.00	953.00
Interest expense	1,267.00	1,152.00
Inventories	3,099.00	6,716.00
Long-term debt	16,500.00	22,992.00
Net fixed assets	75,458.00	74,065.00
Notes payable	4,092.00	6,504.00
Operating expenses (excl. depr.)	19,950	20,000
Retained earnings	35,437.00	34,668.00
Sales	46,360	45,599.00
Taxes	350	920

What is the firm's net income in the current year?

Category	Prior Year	Current Year
Accounts payable	3,165.00	5,931.00
Accounts receivable	6,956.00	8,927.00
Accruals	5,673.00	6,138.00
Additional paid in capital	20,294.00	13,203.00
Cash	???	???
Common Stock	2,850	2,850
COGS	22,942.00	18,196.00
Current portion long-term debt	500	500
Depreciation expense	978.00	953.00
Interest expense	1,267.00	1,152.00
Inventories	3,099.00	6,716.00
Long-term debt	16,500.00	22,992.00
Net fixed assets	75,458.00	74,065.00
Notes payable	4,092.00	6,504.00
Operating expenses (excl. depr.)	19,950	20,000
Retained earnings	35,437.00	34,668.00
Sales	46,360	45,599.00
Taxes	350	920

What is the firm's dividend payment in the current year?