Manaia Manufacturing had the following operating results for 2022: sales = $32,861; cost of goods sold = $23,795; depreciation expense = $3,817; interest expense = $565; dividends paid = $908. At the beginning of the year, net fixed assets were $21,859, current assets were $3,913, and current liabilities were $3,421. At the end of the year, net fixed assets were $25,286, current assets were $4,819, and current liabilities were $3,279. The tax rate was 24 percent