Comparative financial statement data for Blossom Ltd$.$ and Crane Ltd$.,$ two competitors, follow:

Comparative financial statement data for Blossom Ltd. and Crane Ltd., two competitors, follow: Blossom Ltd. Crane Ltd. Net sales Cost of goods sold Operating expenses Interest expense Income tax expense Current assets Capital assets (net) Current liabilities Long-term liabilities Share capital Retained earnings 2024 $1,231,000 400,000 79,000 2, 100 19,460 1, 109,000 1,765,000 270,000 782,000 979,715 842,285 2023 $1,007,000 1,656,000 905,000 663,000 893,000 202,000 2024 $897,000 629,000 68,000 2,400 6,800 304,000 651,250 91,400 130,000 384,000 349,850 2023 $173,000 518,000 66,000 95,000 384,000 146,000