Presented below are certain account balances of

Products Co$.$ Rent revenue $$7,120$ Sales discounts $$7850$ Interest expense $13040$ Selling expenses $99530$ Beginning retained earnings $114740$ Sales revenue $405200$ Ending retained earnings $134890$ Income tax expense $24744$ Dividend revenue $71910$ Cost of goods sold $192416$ Sales returns and allowances $12430$ Administrative expenses $74560$