During the past year, Mia company has net sales of $560,000, costs of goods sold of $276,000, depreciation of $40,000, interest paid of $13,000, and a flat tax rate of 21 percent. The firm paid $47,000 in dividends. What is the addition to retained earnings?

$98,210

$121,680

$103,460

$140,200

$135,490