Judd Enterprises These are the simplified financial statements for Judd Enterprises. Income statement Current Projected Sales na 1,000 Costs na _720 Profit before tax na 280 Taxes (25%) na 70 Net income 210 Dividends 63 na na Balance sheets Current assets Net fixed assets Current 100 900 Projected 115 1,080 Current liabilities Long-term debt Common stock Retained earnings Current 70 400 300 230 Refer to the Judd Enterprises financial statements. What is Judd's projected retained earnings under this plan? a. $339 b. $396 C. $440 d. $377 e. $415