Dahn Corporation has provided the following financial data: Year 1 Balance Sheet December 31, Year 2 and Year 1 Assets Year 2 Current assets: Cash $ 227,000 Accounts receivable, net 134,000 Inventory 150,000 Prepaid expenses 83,000 Total current assets 594,000 Plant & equipment, net 769,000 Total assets $1,363,000 $ 150,000 130,000 130,000 80,000 490,000 840,000 $1,330,000 $ $ Liabilities and Stockholders' Equity Current liabilities: Accounts payable Accrued liabilities Notes payable, short term Total current liabilities Bonds payable Total liabilities Stockholders' equity: Common stock, $5 par value Additional paid-in capital. Retained earnings Total stockholders' equity Total liabilities & stockholders' eauit:v 200,000 63,000 71,000 334,000 290,000 624,000 180,000 70,000 60,000 310,000 290,000 600,000 400,000 50,000 289,000 739,000 $1.363.000 400,000 50,000 280,000 730,000 $1.330.000 Income Statement For the Year Ended December 31, Year 2 Sales (all on account) $1,370,000 Cost of goods sold 850,000 Gross margin 520,000 Operating expenses 482,692 Net operating income 37,308 Interest expense 21,000 Net income before taxes 16,308 Income taxes (358) 5,708 Net income $ 10,600 Dividends on common stock during Year 2 totaled $1,600. The market price of common stock at the end of Year 2 was $2.37 per share. The company's accounts receivable turnover for Year 2 is closest to