$495,850 Income Statement Name: Twin Pines Farm Jan 1, 2021- Dec 31, 2021 Revenue Corn Sales $156,000 Hog Sales $315,000 Change in corn inventories $24,850 Gross revenue Expenses Cash farm expenses $271,867 Depreciation $100,000 Total operating expenses Net farm income from operations (NFIO) Interest expense Cash interest paid on current loans $25,840 Cash interest paid on noncurrent loans $19,160 Total interest expense Capital Adjustments Machinery (sold tractor) $12,500 Land SO Total gain or loss on sale of capital assets Net Farm Income (NFI) Note: the unpaid labor and management expense was $40,000 $371,867 [Q40] $45,000 $12,500 [Q41] Value (3 pts) Score (W, F, S) (1 pt) [043] Net farm income ratio [Q42] [Q44] [Q45] [Q46] Operating profit Operating profit margin Rate of return on assets (ROA) Return on equity (ROE) Asset turnover ratio (ATO) [047] [Q48] [Q49] [Q50] [Q51] [Q52]