Oriole Ltd. has a September 30 fiscal year end and a 15% income tax rate. The following information is available for its 2024 year end: 1. Earned $626,300 of service revenue and incurred $523,300 of operating expenses. Interest expense was $2,960. 2. On October 5,2023, paid $59,200 of dividends that had been declared on September 25,2023. 3. On September 28,2024 , declared $47,360 of dividends payable on October 8,2024. 4. Retained earnings on September 30,2023 , were $281,200. 5. Issued cormmon shares for $29,600 cash on July 2,2024