Rose, Inc., has current assets of $7,300, net ?xed assets of $26,200, current liabilities of $5,700, and long-term debt of $12,900. What is the value of the shareholders’ equity account for this ?rm? How much is net working capital?

Miller, Inc., has sales of $675,300, costs of $297,800, depreciation expense of $45,100, interest expense of $20,700, and a tax rate of 35 percent. What is the net income for the ?rm? Suppose the company paid out $62,000 in cash dividends. What is the addition to retained earnings?