28. The Longbranch Western Wear Company has the following financial statements which are representative of the company's historical average. Income Statement Sales... 158.000 Expenses 42,000 Earnings before interest and taxes Interest 2.000 Earnings before taxes 40,000 Taxes............... 20,000 Earnings after taxes 20,000 Dividends. 10,000 Balance Sheet Assets Liabilities and Shareholders' Equity Cash 5,000 Accounts payable 5.000 Accounts receivable 10,000 Accrued wages 1,000 Inventory. 15,000 Accrued taxes 2.000 Current assets 30,000 Current liabilities. 8,000 Capital assets. 70,000 Notes payable Long-term debt 7,000 15,000 20,000 Common stock Retained earnings Total assets $100,000 Total liabilities 00 and equity