December 31, 2022 December 31, 2023 \begin{tabular}{|l|r|r|l|l|l|} \hline & Big & Little & dr & lr & Consol. \\ \hline Sales & 370000 & 280000 & & & \\ \hline Cost of goods sold & 220000 & 160000 & & & \\ \hline Depreciation expense & 40000 & 30000 & & & \\ \hline Other expenses & 50000 & 60000 & & & \\ \hline Investment income & & & & & \\ \hline Net income & 72000 & 30000 & & & \\ \hline & & & & & \\ \hline Beginning R/E & & & & & \\ \hline Add: Income & & & & & \\ \hline Less: Dividends & 20000 & 15000 & & & \\ \hline Ending R/E & & & & & \\ \hline & & & & & \\ \hline Cash & 40000 & 30000 & & & \\ \hline Receivables & 45000 & 35000 & & & \\ \hline Inventory & 50000 & 35000 & & & \\ \hline Investment in Little & 484000 & & 0 & & \\ \hline Land & 40000 & 60000 & & & \\ \hline Equipment, net & 180000 & 190000 & & & \\ \hline Customer list & & & & & \\ \hline Patents & 20000 & 10000 & & & \\ \hline Goodwill & & & & & \\ \hline Other assets & 180000 & 215000 & & & \\ \hline & & & & & \\ \hline Accounts payable & 40000 & 50000 & & & \\ \hline Bonds payable & 250000 & 100000 & & & \\ \hline Common Stock & & & & & \\ \hline Retained earnings & & & & & \\ \hline & & & & & \\ \hline \end{tabular} December 31, 2022 December 31, 2023 \begin{tabular}{|l|r|r|l|l|l|} \hline & Big & Little & dr & lr & Consol. \\ \hline Sales & 370000 & 280000 & & & \\ \hline Cost of goods sold & 220000 & 160000 & & & \\ \hline Depreciation expense & 40000 & 30000 & & & \\ \hline Other expenses & 50000 & 60000 & & & \\ \hline Investment income & & & & & \\ \hline Net income & 72000 & 30000 & & & \\ \hline & & & & & \\ \hline Beginning R/E & & & & & \\ \hline Add: Income & & & & & \\ \hline Less: Dividends & 20000 & 15000 & & & \\ \hline Ending R/E & & & & & \\ \hline & & & & & \\ \hline Cash & 40000 & 30000 & & & \\ \hline Receivables & 45000 & 35000 & & & \\ \hline Inventory & 50000 & 35000 & & & \\ \hline Investment in Little & 484000 & & 0 & & \\ \hline Land & 40000 & 60000 & & & \\ \hline Equipment, net & 180000 & 190000 & & & \\ \hline Customer list & & & & & \\ \hline Patents & 20000 & 10000 & & & \\ \hline Goodwill & & & & & \\ \hline Other assets & 180000 & 215000 & & & \\ \hline & & & & & \\ \hline Accounts payable & 40000 & 50000 & & & \\ \hline Bonds payable & 250000 & 100000 & & & \\ \hline Common Stock & & & & & \\ \hline Retained earnings & & & & & \\ \hline & & & & & \\ \hline \end{tabular}