(Income Statement Items) Presented below are certain account balances of Wade Products Co.

Rent revenue

$   6,500

Sales discounts

$   7,800

Interest expense

12,700  

Selling expenses

99,400  

Beginning retained earnings

114,400  

Sales revenue

400,000  

Ending retained earnings

134,000  

Income tax expense

26,600  

Dividend revenue

71,000  

Cost of goods sold

184,400  

Sales returns and allowances

12,400  

Administrative expenses

82,500  

Instructions

From the foregoing, compute the following: (a) total net revenue, (b) net income, (c) dividends declared during the current year.