Please Shows the each step.

(Click on the following icon in order to copy its contents into a spreadsheet.) Partial Income Statement Year Ending 2017 Sales revenue $350,100 Cost of goods sold $141,800 Fixed costs $43,100 Selling, general, and administrative expenses $28,200 Depreciation $46,000 Cash (Click on the following icon in order to copy its contents into a spreadsheet.) Partial Balance Sheet 12/31/2016 ASSETS LIABILITIES $15,900 Notes payable Accounts receivable $27,900 Accounts payable Inventories $48,000 Long-term debt Fixed assets $367,900 OWNERS' EQUITY Accumulated depreciation (-) $142,400 Retained earnings Intangible assets $81,900 Common stock $14,200 $18,900 $190,000 $131,900 (Click on the following icon in order to copy its contents into a spreadsheet.) Partial Balance Sheet 12/31/2017 ASSETS LIABILITIES Cash $25,800 Notes payable Accounts receivable $18,900 Accounts payable Inventories $52,900 Long-term debt Fixed assets $447,900 OWNERS' EQUITY Accumulated depreciation (-). Retained earnings Intangible assets $82,100 Common stock $11,800 $24,000 $161,900 $181,800 Statement of retained earnings. Use the data from the following financial statements in the popup window, B. The company paid interest expense of $18,700 for 2017 and had an overall tax rate of 40% for 2017. Complete the statement of retained earnings for 2017, and determine the dividends paid last year. The distributed earnings is $ . (Round to the nearest dollar.)