23. Draw up an income statement and balance sheet for this company for 2020 and 2021. (assume the tax rate is 21 percent):

2020 2021 Sales $21,514 $24,047 3,089 3,229 Depreciation Cost of goods sold Other expenses 7,397 8,750 1,759 1,531 Interest 1,443 1,723 Cash 11,279 12,021 14,934 17,529 2,176 2,133 Accounts receivable Short-term notes payable Long-term debt Net fixed assets Accounts payable 37,778 45,798 94,601 100,893 8,150 8,632 Inventory 26,551 28,421 Dividends 2,573 3,008