Columbia Associates declared and paid a cash dividend of $$9,100$ in the current year. Its comparative financial statements, prepared at December $31,$ reported the following summarized information:

$\backslash$table$[[$Income statement,current Year,Previous Yea$],[$Sales Revenue,$$235,000,],[$cost of Goods Sold,$102,009,\backslash$table$[[99,080],[93,080]]],[$Gross Profit,$133,500,101,009],[$Operating Expenses,$61,000,53,000],[$Interest Expense,$6,500,6,500],[\backslash$table$[[$Incame before Income Tax Expense$],[$Income Tax Expense $(30)]],\backslash$table$[[65\mathrm{.}500],[19\mathrm{.}85n$