Prior Year Current Year Category Accounts payable Accounts receivable 3,100.00 5,960.00 6,824.00 8,933.00 Accruals 5,645.00 6,079.00 Additional paid in capital 20,052.00 13,967.00 Cash ??? ??? Common Stock 2,850 2,850 COGS 22,511.00 18,174.00 Current portion long-term debt 500 500 Depreciation expense 999.00 954.00 Interest expense 1,271.00 1,156.00 Inventories 3,031.00 6,669.00 Long-term debt 16,610.00 22,123.00 Net fixed assets 75,457.00 73,821.00 Notes payable 4,061.00 6,564.00 Operating expenses (excl. depr.) 19,950 20,000 Retained earnings 35,610.00 34,847.00 Sales 46,360 45,029.00 Taxes 350 920 What is the firm's dividend payment in the current year