Problem 2-3 Dividends and Retained Earnings (LO1] Billy's Exterminators, Inc., has sales of $601,000, costs of $302,000, depreciation expense of $54,000, interest expense of $37,000, a tax rate of 35 percent, and paid out $72,000 in cash dividends. What is the addition to retained earnings? (Do not round intermediate calculations.) Addition to retained earnings