Exercise 13-12 Sheffield Corp. experienced a fire on December 31, 2020, in which its financial records were partially destroyed. It has been able to salvage some of the records and has ascertained the following balances. December 31, 2020 Cash Accounts receivable (net) Inventory Accounts payable Notes payable Common stock, $100 par Retained earnings $ 39,100 75,100 207,800 52,800 31,300 408,400 117,800 December 31, 2019 $ 14,100 130,000 190,000 90,700 66,400 408,400 106,300 Additional information: 1. The inventory turnover is 5.7 times. 2. The return on common stockholders' equity is 23%. The company had no additional paid-in capital. 3. The receivables turnover is 11.6 times. 4. The return on assets is 19%. 5. Total assets at December 31, 2019, were $614,600. Compute the following for Sheffield Corp.. (Round all answers to 0 decimal places, e.g. 2,150.) (a) Cost of goods sold for 2020. $ (b) Net credit sales for 2020. $ (c) Net income for 2020. $ (d) Total assets at December 31, 2020. $