Higgins, Inc., has sales of $$530,000,$ costs of $$301,900,$ depreciation expense of $$43,700,$ interest expense of $$21,800,$ a tax rate of $24$ percent, and paid out $$29,800$ in cash dividends.

a$.$ What is the net income for the firm? $($Do not round intermediate calculations.$)$

b$.$ What is the addition to retained earnings? $($Do not round intermediate calculations.$)$