Higgins, Inc., has sales of $531,800, costs of $302,700, depreciation expense of $43,900, interest expense of $22,000, a tax rate of 21 percent, and paid out $30,200 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.)