Barco Company Kyan Company Data from the current year-end balance sheets Data from the current year's income statement Assets Sales Cash $ 22,000 $ 37,000 Cost of goods sold Accounts receivable, net 37,400 Merchandise inventory Prepaid expenses 84,740 5,400 320,000 57,400 136,500 7,250 Interest expense Income tax expense Net income Basic earnings per share Plant assets, net 306,400 Total assets Liabilities and Equity Current liabilities Long-term notes payable Common stock, $5 par value Retained earnings $ 469,540 $ 544,550 $ 60,340 85,800 190,000 133,400 $ 102,300 101,000 196,000 145,250 Total liabilities and equity $ 469,540 $ 544,550 Cash dividends per share Beginning-of-year balance sheet data Accounts receivable, net Merchandise inventory Total assets Common stock, $5 par value Retained earnings Barco Company Kyan Company $ 800,000 585,100 $ 921,200 650,500 8,500 10,000 15,377 25,432 191,023 235,268 5.03 3.73 6.00 3.97 $ 31,800 $ 50,200 65,600 105,406 388,000 422,500 190,000 196,000 84,117 65,606