Sammy’s Pizza opened on January 1, 2014. Sammy’s reported the following for cash revenues and cash expenses for the years 2014 to 2016: Cash Revenues Cash Expenses 2014 $ 15,000 $ 8,500 2015 $ 25,000 $ 11,500 2016 $ 35,000 $ 19,500 Assume that Sammy’s Pizza paid a $3,750 dividend to stockholders in 2015. What would Sammy’s Pizza report for net income and retained earnings for 2015 and 2016?