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Headland Corporation began operations on January 1, 2014. During its first 3 years of operations, Headland reported net income and declared dividends as follows.

Net income	Dividends declared
2014	$43,200	$ ?0?
2015	131,900	56,400
2016	168,500	55,200

The following information relates to 2017.

Income before income tax	$232,700
Prior period adjustment: understatement of 2015 depreciation expense (before taxes)	$29,300
Cumulative decrease in income from change in inventory methods (before taxes)	$39,000
Dividends declared (of this amount, $29,300 will be paid on January 15, 2018)	$111,600
Effective tax rate	40	%