Keebler Corp. had the following results for the past year: sales $222,000; depreciation expense $48,800; accounts receivable $8,400; dividends paid $5,300; cost of goods sold $124,000; and accounts payable $2,100. What was the net income for the past year if the firm faces a tax rate of 40%? O $6,180 $26,340 O $29,520 $30,730 O $34,440