New Town Industries
Tax rate 35%	2015	2014
Revenues	$42,629	$37,911
Cost of goods sold	23,704	24,832
Interest	1,230	1,584
Dividends	1,200	600
Depreciation	2,609	2,814
Administrative expenses	7,040	6,820
Cash	3,671	2,969
Inventory	3,968	4,503
Accounts payable	2,325	3,760
Long-term debt	19,105	25,900
Accounts receivable	4,601	5,318
Common stock	22,600	19,800
Net fixed assets	41,260	42,110
What is the addition to retained earnings for 2015? a. $4,900 b. $4,630 c. $5,230 d. $4,030 e. $3,700