Certain account balances follow for Sarasota Corp., which follows ASPE: Rent revenue Interest expense Beginning retained earnings Ending retained earnings Dividends revenue Sales returns and allowances $8,600 2,700 114,500 72,300 96,000 20,200 Sales discounts Selling expenses Sales revenue Income tax expense Cost of goods sold Administrative expenses $18,200 79,300 497,000 130 399,100 81,900 Based on the balances, calculate the total net revenue. Sarasota Corp Income Statement (Partial) 5 Calculate the net income or loss. Sarasota Corp. Income Statement $ $ e Textbook and Media List of Accounts Based on the balances, calculate the dividends declared during the current year. Dividends declared $