Cardinal Industries had the following operating results for 2018: Sales = $33,712; Cost of goods sold = $23,918; Depreciation expense = $5,937; Interest expense = $2,680; Dividends paid = $1,942. At the beginning of the year, net fixed assets were $19,880, current assets were $7,012, and current liabilities were $3,956. At the end of the year, net fixed assets were $24,448, current assets were $8,648, and current liabilities were $4,619. The tax rate for 2018 was 21 percent