Cash POLAR OPPOSITES Income Statement For the year ended December 31, 2018 ($ in millions) Net sales $65 Cost of goods sold (35) Depreciation expense (4) Operating expenses (21) Net income $5 POLAR OPPOSITES Balance Sheet December 31, 2018 Accounts receivable (net) Merchandise inventory Machinery (net) Total assets Accounts payable Accrued expenses payable Notes payable Common stock Retained earnings ($ in millions) $1 16 14 44 $75 $7 9 29 25 Total liabilities and stockholders' equity $75