Given the following information for Smashville, Inc., construct an income statement for the year: Cost of goods sold: Investment income: Net sales: Operating expense: Interest expense: Dividends: Tax rate: $184,000 $ 1,600 $536,000 $ 88,000 $ 7,400 $ 6,000 30% What are retained earnings for the year? (Input all amounts as positive values.) Cost of goods sold $ 164,000 $ 164,000 $ 164,000 164,000 164,000