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LOGIC COMPANY Comparative Income Statement For Years Ended December 31, 2017 and 2018 2018 2017 $19,200 $15,150 900 100 $18,300 $15,050 11,950 8,950 $ 6,350 $ 6,100 ok Gross sales Sales returns and allowances Net sales Cost of merchandise (goods) sold Gross profit Operating expenses: Depreciation Selling and administrative Research Miscellaneous Total operating expenses Income before interest and taxes Interest expense Income before taxes Provision for taxes Net income $ 720 $ 610 2,350 2,100 570 510 380 310 $ 4,020 $ 3,530 $ 2,330 $ 2,570 580 510 $ 1,750 $ 2,060 700 824 $ 1,050 $ 1,236 tences LOGIC COMPANY Comparative Balance Sheet December 31, 2017 and 2018 2018 2017 $12,100 $ 9,100 16,600 12,600 8,600 14,100 24,100 10,100 $61,400 $45,900 Assets Current assets: Cash Accounts receivable Merchandise inventory Prepaid expenses Total current assets Plant and equipment: Building (net) Land Total plant and equipment Total assets Liabilities Current liabilities: Accounts payable Salaries payable Total current liabilities Long-term liabilities: Mortgage note payable Total liabilities Stockholders' Equity Common stock Retained earnings Total stockholders' equity Total liabilities and stockholders' equity $14,600 $11,100 13,600 9,100 $28,200 $20,200 $89,600 $66,100 $13,100 $ 7,100 7,100 5,100 $20,200 $12,200 22,100 20,600 $42,300 $32,800 $21,100 $21,100 26,200 12,200 $ 47,300 $33,300 $89,600 $66,100 Calculate the average day's collection. (Use 360 days a year. Do not round intermediate cal nearest hundredth.) 2018 Average day's collection 2017