Prospect Avenue Nursery has sales of $$318,400,$ costs of $$199,400,$ depreciation expense of $$28,600,$ interest expense of $$1,100,$ and a tax rate of $21$ percent. The firm paid out $$23,400$ in dividends. What is the addition to retained earnings?

Multiple Choice

$$36,909$

$$37,208$

$$40,615$

$$34,645$

$$47,147$