follows. \begin{tabular}{|c|c|c|c|c|c|} \hline & \begin{tabular}{l} Barco \\ Company \end{tabular} & \begin{tabular}{l} Kyan \\ Company \end{tabular} & & \begin{tabular}{l} Barce \\ Company \end{tabular} & \begin{tabular}{l} Kyan \\ Cospany \end{tabular} \\ \hline \begin{tabular}{l} Data from the current year-end \\ balance sheets \end{tabular} & & & \begin{tabular}{l} Data from the current year's \\ incone statement \end{tabular} & & \\ \hline Assets & & & Sales & 5760,003 & 5891,200 \\ \hline Cash & $20,500 & \$ 33,000 & Cost of goods sold & 588,100 & 542,500 \\ \hline Accounts receivable, net & 39,400 & 59,400 & Interest expense & 9,200 & 14,008 \\ \hline Merchandise inventory & 85,040 & 136,500 & Incore tax expense & 14,688 & 24,603 \\ \hline Prepaid expenses & 5,700 & 7,200 & Net incone & 148,392 & 210,897 \\ \hline Plant assets, net & 320,000 & 312,400 & Basic earnings per share & 4.63 & 5.36 \\ \hline Total assets & $470,640 & 5.548,500 & Cash dividends per share & 3.77 & 4,01 \\ \hline Liabilities and Equity & & & \begin{tabular}{l} Beginning-of-year balance sheet \\ data \end{tabular} & & \\ \hline Current Labilities & $66,340 & $100,300 & Accounts receivable, net & $27,800 & 555,200 \\ \hline Long-tern notes payable & 83,800 & 115,000 & Merchandise inventory & 55,600 & 115,400 \\ \hline Common stock, $5 par value & 160,600 & 196,000 & Total assets & 408,000 & 372,500 \\ \hline Retained earnings & 160,500 & 137,200 & Comon steck, $5 par value & 160,000 & 196,000 \\ \hline Total liabilities and equity & $470,640 & $548,500 & Retained earnings & 133,048 & 84,295 \\ \hline \end{tabular} follows. \begin{tabular}{|c|c|c|c|c|c|} \hline & \begin{tabular}{l} Barco \\ Company \end{tabular} & \begin{tabular}{l} Kyan \\ Company \end{tabular} & & \begin{tabular}{l} Barce \\ Company \end{tabular} & \begin{tabular}{l} Kyan \\ Cospany \end{tabular} \\ \hline \begin{tabular}{l} Data from the current year-end \\ balance sheets \end{tabular} & & & \begin{tabular}{l} Data from the current year's \\ incone statement \end{tabular} & & \\ \hline Assets & & & Sales & 5760,003 & 5891,200 \\ \hline Cash & $20,500 & \$ 33,000 & Cost of goods sold & 588,100 & 542,500 \\ \hline Accounts receivable, net & 39,400 & 59,400 & Interest expense & 9,200 & 14,008 \\ \hline Merchandise inventory & 85,040 & 136,500 & Incore tax expense & 14,688 & 24,603 \\ \hline Prepaid expenses & 5,700 & 7,200 & Net incone & 148,392 & 210,897 \\ \hline Plant assets, net & 320,000 & 312,400 & Basic earnings per share & 4.63 & 5.36 \\ \hline Total assets & $470,640 & 5.548,500 & Cash dividends per share & 3.77 & 4,01 \\ \hline Liabilities and Equity & & & \begin{tabular}{l} Beginning-of-year balance sheet \\ data \end{tabular} & & \\ \hline Current Labilities & $66,340 & $100,300 & Accounts receivable, net & $27,800 & 555,200 \\ \hline Long-tern notes payable & 83,800 & 115,000 & Merchandise inventory & 55,600 & 115,400 \\ \hline Common stock, $5 par value & 160,600 & 196,000 & Total assets & 408,000 & 372,500 \\ \hline Retained earnings & 160,500 & 137,200 & Comon steck, $5 par value & 160,000 & 196,000 \\ \hline Total liabilities and equity & $470,640 & $548,500 & Retained earnings & 133,048 & 84,295 \\ \hline \end{tabular}
