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: $164,000 $1,200 $318,000 $ 71,000 $ 7,400 $3,200 21% What are retained earnings for the year? (Input all amounts as positive values.) $ $ 0 $ 0 $ Retained earnings $ 0