The following information was obtained from ABC Limited: Sales Cost of goods sold Depreciation Other operating expenses Interest 2021 $960,000 512,000 64,000 256,000 32,000 Net fixed assets Long-term debt Common shares 2020 $640,000 $384 $384.000 2021 $672.000 $384.000 $416,000 The change in net working capital from 2020 to 2021 was $32,000. The applicable tax rate was 30%. Find the amount of dividends for year 2021. Show your work