$1.$ Market price of Garfield's common stock: $$69\mathrm{.}36$ at December $31,2018,$ and $$38\mathrm{.}04$ at December $31,2017$

$2.$ Common shares outstanding $14,000$ on December $31,2018,$ and $12,000$ on December $31,2017$ and $2016$

$3.$ All sales are on credit