SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $350,100 in 2023 and $325,500 in 2022. Equity and Liabilities 2023 2022 Share capitalcommon (144,500 shares issued) $ 1,323,000 $ 1,323,000 Retained earnings (Note 1) 417,700 297,200 Accrued liabilities 9,100 6,600 Notes payable (current) 73,500 69,200 Accounts payable 56,400 179,000 Total equity and liabilities $ 1,879,700 $ 1,875,000 Note 1: Cash dividend