(Evaluating profitability)Last year, Stevens Inc. had sales of $400,000, with a cost of goods sold of $118,000.The firm's operating expenses were $131,000, and its increase in retained earnings was $57,000. There are currently 21,600 common stock shares outstanding and the firm pays a $1.64 dividend per share.

Stevens Inc. Income Statement
Sales	$	400000
Cost of goods sold
Gross profits	$
Operating expenses
Operating profits	$
Interest expense
Earnings before taxes	$
Income taxes
Net income	$