24. Oswego Corp. had the following operating results for 2022 & 2021. Oswego paid dividends of $100,000 per year for both years and made capital expenditures of $45,000 in both years. The company's stock price in 2022 was $12.00 and $10.00 in 2021. In 2022, the industry average earnings multiple was 10, the free cash flow multiple was 20 and sales multiple was 2.00. The company is publicly owned and has 1,050,000 shares of outstanding stock at the end of 2022. Cash Accounts Receivable Inventory Total Current Assets Long-lived Assets Total Assets Current Liabilities Long-term Debt Shareholder Equity Total Debt and Equity Sales Cost of Sales Gross Margin Operating Expenses Operating Income Ta Net Income Cash Flow From Operations Net Income Plus Depreciation Expense + Decrease (-inc) in AccRec. and Inv. + Increase (-dec) in Cur. Liabl. Cash Flow from Operations Balance Sheet, Dec 31, 2021 $ 125,000 $ 400,000 $ 375,000 $ 2022 $ 489,350 $ 315,000 $ 225,000 $ 1,029,350 2,345,000 $ 3,374,350 $ 285,000 600,000 2,489