(Common-size analysis and differences in profitability and leverage) Comparative financial statement data for Cool Brewery Ltd. and Northern Beer Ltd., two competitors, follow (amounts in thousands): Cool Brewery Ltd. Northern Beer Ltd. 2020 2019 2020 2019 Net sales $211,430 $37,690 Cost of goods sold 91,850 16,030 Operating expenses 93,420 16,330 Interest expense 8,270 390 Income tax expense 5,020 1,090 Cash 12,550 $10,540 4,650 $2.260 Other current assets 92,030 85,010 9,000 7,660 Long-term assets (net) 198,250 189.190 26,700 30,410 Current liabilities 70.120 56,050 3,950 3.690