Presented below are selected ledger accounts of Blue SA as of December 31, 2022. Cash Administrative expenses Selling ses Net sale 61.000 122,000 97,600 658,800 Cost of go old 317,200 Cash divide declared (2022) 24,400 Cash dividend paid (2022) 18.300 Discontinued operations Doss before income taxes) 48.800 Depreciation expense, not recorded in 2021 36.600 Retained earnings. December 31, 2021 109,800 Effective tax rate 30%