Statement of retained earnings. Use the data from the following financial statements in the popup window, The company paid interest expense of $18,900 for 2014 and had an overall tax rate of 40% for 2014. Complete the statement of retained earnings for 2014, and determine the dividends paid last year. The distributed earnings is $ . (Round to the nearest dollar.) Partial Income Statement Year Ending 2014 Sales revenue $349,900 Cost of goods sold Fixed costs $141,800 $42,900 $28.100 Selling, general, and administrative expenses Depreciation $46,100 Partial Balance Sheet 12/31/2013 ASSETS LIABILITIES Cash $14,100 Accounts receivable $18,800 $189,900 Inventories $16,000 Notes payable $28,200 Accounts payable $48,000 Long-term debt $368,000 OWNERS' EQUITY $140,500 Retained earnings $82,200 Common stock Fixed assets Accumulated depreciation (-) Intangible assets $132,000 ASSETS Partial Balance Sheet 12/31/2014 LIABILITIES $26,000 Notes payable $18,800 Accounts payable $53,100 Long-term debt $448, 100 OWNERS' EQUITY Retained earnings $81,800 Common stock Cash Accounts receivable Inventories Fixed assets Accumulated depreciation (-) Intangible assets $12,200 $24,100 $162,000 $181,800