(Evaluating profitability) Last year, Stevens Inc. had sales of $404,000, with a cost of goods sold of $114,000. The firmis operating exponses were $133.000, and its increase in retained earnings was $60,000. There are currently 21,700 common stock shares outstanding and the firm pays a $1.61 chivend per share a. Assuming the firm's earnings are taxed at 21 percent, construct the firm's incomo statement. b. Compute the firm's operating profit margin. c. What was the times intorest earmed? a. Assurning the firm's earnings are taxed at 21 percent, construct the firm's income statement. (Round to the nearest dollar, NOTE You may input expenae accoun's as negativo values.)