A) 1 A Chocolate Treats Ltd. Statement of Operations B C D 2 Fiscal Year 3 (Thousands) 2020 2019 4 Revenues: 5 Net sales $ 543 $ 708 6 Costs and Expenses: 7 Cost of goods sold 475 598 8 General and administrative expenses 68 55 9 A B C D Chocolate Treats Ltd. Balance Sheet 2 3 (Thousands) January 31, 2020 2019 4 Assets 5 Current assets: 6 Cash and cash equivalents $ 17 $ 7 Receivables 27 8 Inventories 24 222 9 A B C D Coffee Bars Inc. Statement of Earnings 2 3 (Thousands) 4 Net sales 5 Cost of goods sold 6 Selling, general, and administrative expenses 7 Fiscal Year 2020 2019 $ 7,787 $6,369 3,179 2,605 2,948 2,363 B C D 270 123456 A Coffee Bars Inc. Balance Sheet (Thousands) Year End 2020 2019 Assets Current assets: Cash and temporary investments $ 313 $174 7 Receivables, net 224 191 8 Inventories 636 546 9 Me:///Users/graciaca cuments/Problems%20(Group%20A).webarchive 2022-05-09, 22:26 Page 7 of 10