For the year ended December 31, 2007, Jordan Company had expenses of $3,374,000,000 and revenues of $3,486,100,000. The retained earnings balance at the beginning and end of the year were $257,700,000 and $369,400,000, respectively. Compute the net income for Jordan Company for the year ended December 31, 2007 and the amount of cash dividends declared by Jordan Company for the year ended December 31, 2007.