SW Company provides the Equity & Liability information below for analysis. SW Company had net income of $424,100 in 2023 and $373,500 in 2022. Equity and Liabilities 2023 2022 Share capitalcommon (141,800 shares issued) $ 1,228,500 $ 1,228,500 Retained earnings (Note 1) 429,500 274,500 Accrued liabilities 8,500 6,600 Notes payable (current) 69,700 56,600 Accounts payable 60,800 171,900 Total equity and liabilities $ 1,797,000 $ 1,738,100 Note 1: Cash dividend