Rieger Associates declared and paid $4,200 of cash dividends during the current year ended December 31. Its financial statements also reported the following summarized data: Income Statement Sales revenue Cost of goods sold Gross profit Operating expenses Interest expense Income before income taxes Income tax expense Net income Balance Sheet Cash Accounts receivable (net) Inventory Property and equipment (net) Total assets Current liabilities Notes payable (long-term) Common stock (par $5) Additional paid-in capital Retained earnings Total liabilities and stockholders' equity Current $ 240,000 134,000 Previous $ 213,000 124,000 106,000 89,000 65,300 60,000 3,900 3,800 36,800 11,040 $ 25,760 25,200 4,200 $ 21,000 $ 4,560 $ 9,200 31,000 29,000 52,000 47,000 57,000 50,000 $ 144,560 $ 135,200 14,000 $ 27,400 57,000 57,000 37,200 37,200 7,400 6,200 28,960 7,400 $ 144,560 $ 135,200