The following information for the current year was obtained from the accounting records of Ozaki Ltd.:

Retained earnings, beginning ........................................  $145,000
Retained earnings, ending .............................................    185,500
Sales revenue ..................................................................    510,000
Cost of goods sold ..........................................................    364,000
Selling expenses .............................................................       43,700
General and administrative expenses .........................       38,000
Dividend revenue ...........................................................         1,800
Interest revenue ............................................................          2,600
Interest expense ............................................................             200
Income taxes expense ...................................................      22,700

Required

Calculate the following items:

a. Total revenues

b. Total expenses

c. Net earnings

d. Dividends declared