An analysis of the transactions of Rutherford Company for the year ended December $31$ yields the following information: sales revenue, $$65,000$; insurance expense, $$4,300$; interest income, $$3,800$; cost of goods sold, $$28,700$; salaries expense, $$22,000$; income taxes expense, $$2,700$; and loss on disposal of property, plant, and equipment, $$1,300.$

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the question below.