Please break down how the percentages were reached

Divided by Accounting Income @ 30% Accounting income $56,000 16,800 30.0 % Non-taxable dividends (1,400) (420) (0.8 )% Non-deductible fines 3,400 1,020 1.8 % Non-deductible land writedown 12,500 3,750 6.7 % 21,150 37.8 % Effective tax rate = $21,150 / $56,000 = 37.8% The effective tax rate differs from the statutory rate in this case because of the effect of the permanent differences of dividends, fines, and 25% of the loss due to writedown of land