Pope's Garage had the following accounts and amounts in its financial statements on December 31, 2013. assume that all balance sheet items reflect account balances at December 31, 2013, and that all income statement items reflect activities that occurred during the year then ended.

Accounts Receivable $30,500

Depreciation expense $11,600

Land $26,800

Cost of Goods sold $89,000

Retained earnings $61,300

cash $10,300

Equipment $70,000

Supplies $5600

Accounts payable $20,400

Service revenue $29,500

Interest expense $1,500

common stock $10,000

Income tax expense $19,052

Accumulated depreciation $44,000

Long term debt $36,000

Supplies expense $13,800

Merchandise inventory $28,500

Sales revenue $173,000

a. What was the average income tax rate for Pope's Garage for 2013? Average income tax rate _______%

b. If 19,000 of dividends had been declared and paid during the year, what was the January 1, 2013, balance of retained earnings? Retained earnings __________