Lovely Scenes Company had the following accounts and balances at the end of the year. Calculate Earnings after interest and taxes at the end of the year? (Do not use punctuation marks, like commas, periods etc nor $ sign)

Cash $ 78,000

Accumulated Amortization/Depreciation $ 20,000

Accounts Payable 13,000

Interest Expense 4,000

Common Stock 61,000

Accrued Expenses 10,000

Dividends 12,000

Prepaid Expenses 14,600

Unearned Revenue 5,600

Retained earnings 91,000

Salaries Expense 12,000

Amortization/Depreciation Expense 6,000

Accounts Receivable 54,000

Salaries Payable 17,000

Inventory 46,000

Tax Rate 30% Cost