Consider the following summarized balance sheet and income statement for Boubyan Petrochemicals Co. in 2019 and 2020

Table I Boubyan Petrochemicals Balance Sheet 2019-2020 (modified) Assets (in Kuwaiti dinars) Liabilities in (Kuwaiti dinars) 2019 2020 2019 2020 Cash 42million 47 million Long term debt 60 million 130million Accounts receivable 30million 40 million Accounts payable 122million 135million Inventories 6 million 6 million Accrued expenses 35 million 35 million Investment securities 342million 350 million Share capital 75 million 75 million Property, plants 54 million 58 million Retained earnings 35 million 21 million Intangible assets 18 million 14 million Fair value reserves 165million 119million Total assets 492 515 Total Liabilities 492 515 million million and shareholders' million million Equity Table 2 Boubyan Petrochemicals Income Statement 2019-2020 (to be completed) 2020 2019 Total revenue 75 million KD 55 million KD Taxes 0.25 million KD 0.5 million KD Interest expenses 9 million KD 8 million KD Cost of goods sold 38 million KD 25 million KD General and administrative expenses 16 million KD 16 million KD