Grouper Rides Inc, has a March 31,2024 , fiscal year end and a 35% income tax rate. The following information is available for its 2024 year end: 1. Performed $860,000 service revenue and paid $339,000 in salaries. Interest expense was $12,600. 2. Paid dividends in December 2023 of $14,500 that had been declared in November 2023. 3. On March 10, 2024, declared dividends of $20,200 payable April 30,2024. 4. Recorded and remitted income taxes of $153,000 (related to 2024 fiscal year) during the year. 5. Issued common shares for $15,200 on January 31,2024 . 6. Retained earnings balance on April 1,2023 was \$68,000