Presented below are certain account balances of Kingbird Products Co$.$

Rent revenue

$$6,930$

Sales discounts

$$7,890$

Interest expense

$13,090$

Selling expenses

$99,570$

Beginning retained earnings

$114,670$

Sales revenue

$402,500$

Ending retained earnings

Dividend revenue

$134,740$

Income tax expense

$28,272$

$71,150$

Cost of goods sold

$197,318$

Sales returns and allowances

$12,990$

Administrative expenses

$77,730$

From the foregoing, compute the following: $($a$)$ total net revenue and $($b$)$ net income.