Gia, Incorporated, has sales of $$497,000,$ costs of $$276,000,$ depreciation expense of $$43,000,$ interest expense of $$24,000,$ and a tax rate of $21$ percent.

What is the net income for the firm? Suppose the company paid out $$30,000$ in cash dividends. What is the addition to retained earnings? $($Do not round intermediate calculations.$)$