Wendy Epstein, a sales representative, earns an annual salary of $34,700 and receives a commission on that portion of her annual sales that exceeds $185,000. The commission is 8.0% on all sales up to $61,000 above the quota. Beyond that amount, she receives a commission of 10.0%. Her total sales for the past year were $381,000. Compute the following amounts:

a. The regular annual salary	$
b. The commission	$
c. The total annual earnings	$