Comparative financial statement data for Carla Vista Corporation and Martinez Corporation, two competitors, appear below. All balance sheet data are as of December 31, 2022. Carla Vista Corporation Martinez Corporation 2022 2022 Net sales $2,124,000 $731,600 Cost of goods sold 1,386,500 401,200 Operating expenses 333,940 115,640 Interest expense 10,620 4,484 Income tax expense 100,300 42,480 Current assets 446,105 190,968 Plant assets (net) 627,760 164,879 Current liabilities: 78,264 39,785 Long-term liabilities 128,030 48,007