Assume all sales were on credit. Also assume the long-term note payable is due in 2023 , with no current portion. On the December 31 , 2019 , balance sheet, the assets totalled $439,720, common shares were $199,000, and retained earnings were $111,840. Required: Calculate the following: (Use 365 days in a year. Do not round your intermediate calculations. Round the answers to 2 decimal places.)