Beach Front Industries Has Sales of $546,000,costs of $295,000,depreciation Expense

Beach Front Industries has sales of $546,000,costs of $295,000,depreciation expense of $37,000,interest expense of $15,000,and a tax rate of 32 percent.The firm paid $59,000 in cash dividends.What is the addition to retained earnings?

A) $76,320
B) $81,700
C) $95,200
D) $103,460
E) $121,680