Excerpts from TPX Company's December 31, 2021 and 2020, financial statements are presented below: Accounts receivable Inventory Net sales Cost of goods sold Total assets Total stockholders' equity Net income 2021 $ 43,000 34,000 193,000 121,000 430,000 249,000 36,000 2020 $ 40,000 38,000 200,000 114,000 416,000 236,000 29,000 TPX Company's 2021 debt to equity ratio is