how would i compute the net income for 2014

Cash		$52,800
Administrative expenses		102,500
Selling expenses		82,300
Net sales		542,400
Cost of goods sold		267,400
Cash dividends declared (2014)		20,100
Cash dividends paid (2014)		18,500
Discontinued operations (loss before income taxes)		41,500
Depreciation expense, not recorded in 2013		39,300
Retained earnings, December 31, 2013		96,700
Effective tax rate30%