Papa Roach Exterminators, Inc., has sales of $664,000, costs of $345,000, depreciation expense of $37,000, interest expense of $23,000, and a tax rate of 40 percent. If the firm paid out $73,000 in cash dividends. What is the addition to retained earnings?

$119,400

$142,400

$74,160

$105,400

$82,400