(Working with the income statement) At the end of its third year of operations, the Sandifer Manufacturing Co. had $4,559,000 in revenues, $3,341,000 in cost of goods sold, $447,000 in operating expenses which included depreciation expense of $157,000, and a tax liability equal to 34 percent of the firm's taxable income. Sandifer Manufacturing Co. plans to reinvest $40,000 of its earnings back into the firm. What does this plan leave for the payment of a cash dividend to Sandifer's stockholders? C