5. (20 points) Balance sheet accounts for Cari Company (in $000) contained the following amounts at the end of 2020 and 2021: ASSETS Cash Accounts receivable Inventory CA 400 2021 2020 $40 $36 125 80 235 195 Plant and equipment 425 375 Accumulated depreciation (124) (88) Total Assets $701 $598 LIABILITIES AND SH EQUITY CL 179 Accounts payable $154 $140 Accrued salaries payable 25 40 Bonds payable (due in five years) 212 182 Common stock ($10 par) 160 150 Retained earnings 150 86 Total Liabilities and SH Equity $701 $598 The income statement for Cari Company for the year ended December 31, 2021 is below: Sales $800 Cost of goods sold 420 Gross margin $380 Less: operating expenses Depreciation expense Interest expense Salaries expenses $36 10 184 230 Operating income Income taxes expense Net income $150 60 $90 Additional information" 1. Cash dividends totaling $26 were declared and paid in 2021. 2. Market price per share on December 31, 2021 was $20.