Financial data for Stirling, Inc., for last year are as follows:

Stirling, Inc. Balance Sheet
	Beginning Balance		Ending Balance
Assets
Cash	$	139,000	$	136,000
Accounts receivable		334,000		478,000
Inventory		563,000		478,000
Plant and equipment, net		874,000		858,000
Investment in Brier Company		405,000		429,000
Land (undeveloped)		246,000		250,000
Total assets	$	2,561,000	$	2,629,000
Liabilities and Stockholders' Equity
Accounts payable	$	381,000	$	339,000
Long-term debt		974,000		974,000
Stockholders' equity		1,206,000		1,316,000
Total liabilities and stockholders' equity	$	2,561,000	$	2,629,000

Stirling, Inc. Income Statement
Sales		$	5,404,000
Operating expenses			4,755,520
Net operating income			648,480
Interest and taxes:
Interest expense	$ 130,000
Tax expense	192,000		322,000
Net income		$	326,480

The company paid dividends of $216,480 last year. The "Investment in Brier Company" on the balance sheet represents an investment in the stock of another company.

Required:
1.	Compute the company