HOW TO: Statement of retained earnings

2017. Complete the statement of retained earnings for 2017 , and determine the dividends paid last year. The distributed earnings is $ (Round to the nearest dollar.) \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|l|}{ STATEMENT OF RETAINED EARNINGS } \\ \hline & & Partial Income 2017 & \\ \hline 2017 INTEREST EXPENSE & 17,100 & Sales revenue & 349900 \\ \hline \multirow[t]{4}{*}{ TAX RATE } & 0.4 & Cost of goods sold & 141900 \\ \hline & & Fixed costs & 42900 \\ \hline & & Selling, general, and adm & 28000 \\ \hline & & Depreciation & 46000 \\ \hline \multicolumn{4}{|l|}{2016} \\ \hline ASSETS & & LIABILITIES & \\ \hline Cash & 16200 & Notes payable & 14200 \\ \hline Accounts receivable & 28000 & Accounts payable & 19100 \\ \hline Inventories & 48100 & Long-term debt & 190100 \\ \hline Fixed assets & 367900 & OWNERS' EQUITY & -- \\ \hline Accumulated depreciation & 140900 & Retained earnings & ? \\ \hline Intangible assets & 82000 & Common stock & 132000 \\ \hline \multicolumn{4}{|l|}{2017} \\ \hline ASSETS & & LIABILITIES & \\ \hline Cash & 26100 & Notes payable & 12100 \\ \hline Accounts receivable & 19000 & Accounts payable & 23900 \\ \hline Inventories & 53100 & Long-term debt & 162200 \\ \hline Fixed assets & 448000 & OWNERS' EQUITY & -- \\ \hline Accumulated depreciation & & Retained earnings & ? \\ \hline Intangible assets & 81800 & Common stock & 181900 \\ \hline \end{tabular}