WASHINGTON (MarketWatch) -- U.S. personal incomes soared a record 3.7 percent in December, largely as the result of a one-time $32 billion dividend payment from Microsoft, the Commerce Department said Monday. Excluding the dividend, incomes rose 0.6 percent, the government said. Meanwhile, consumer spending increased 0.8 percent in December, as spending on durable goods jumped 4.3 percent. ....................... The $32 billion paid out by Microsoft was reported as an annual $298 billion increase in December's income. The government estimates about $24.8 billion of the $32 billion was paid to U.S. residents...............