How do you find the dividends? (First month of operations)

Calculator Income Statement For the Month Ended May 31, 2018 eBook Fees earned Expenses: $400,000 Wages expense 203200 Rent expense Supplies expense Utilities expense Miscellaneous expense 4,800 48,000 17,600 14,400 Total expenses 288,000 Net income 112,000 Atlas Realty Retained Earnings Statement For the Month Ended May 31, 2018 Retained earnings, May 1, 2018 Net income Dividends Change in retained earnings Retained earnings, May 31, 2018 0 S 112,000 Atlas Realty