Complete the comparative income statement and balance sheet for Logic Company. (Input all answers as positive values except decrease answers which should be indicated by a minus sign. Round your "percent" answers to the nearest hundredth percent.)

LOGIC COMPANY Comparative Income Statement For Years Ended December 31, 2019 and 2020 Increase (Decrease) Amount Percent $ 2020 21,800 $ 800 2019 17,100 100 S 21,000 $ 11,300 9,700 $ 17,000 8,100 8,900 $ $ 980 $ 740 4,300 3,400 Gross sales Sales returns and allowances Net sales Cost of merchandise (goods) sold Gross profit Operating expenses: Depreciation Selling and administrative Research Miscellaneous Total operating expenses Income before interest and taxes Interest expense Income before taxes Provision for taxes Net income 830 640 640 $ $ 6,750 $ 2,950 $ 840 440 5,220 3,680 640 3,040 1,216 1,824 S 2,110 $ 844 S 1,266 $ LOGIC COMPANY Comparative Balance Sheet December 31, 2019 and 2020 2020 2019 Amount Percent Amount Percent Assets Current assets: Cash $ $ 10,400 Accounts receivable 13,400 17,900 9,900 25,400 66,600 13,900 15,400 11,400 51,100 $ S Merchandise inventory Prepaid expenses Total current assets Plant and equipment: Building (net) Land S $ 12,400 10,400 15,900 14,900 30,800 97,400 Total plant and equipment S $ 22,800 73,900 Total assets $ $ Liabilities Current liabilities: $ 14,400 0? 8,400 8,500 6,400 $ 22,900 $ 14,800 21,900 Accounts payable Salaries payable Total current liabilities Long-term liabilities: Mortgage note payable Total liabilities Stockholders' Equity Common stock Retained earnings Total stockholders' equity Total liabilities and stockholders' equity 23,500 46,400 $ $ 36.700 S 22,400 $ 22,400 14,800 37,200 73,900 28,600 51,000 97,400 S $ S $