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LOGIC COMPANY Comparative Income Statement For Years Ended December 31, 2017 and 2018 2018 2017 $ 23, 400 $18,300 900 100 $22,500 $18, 200 10,900 7,400 $11,600 $10,800 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 $ 1,140 $ 820 5,500 4,200 990 720 800 520 $ 8,430 $ 6,260 $ 3,170 $ 4,540 1,000 720 $ 2,170 $ 3,820 868 1,528 $ 1,302 $ 2,292 LOGIC COMPANY LOGIC COMPANY Comparative Balance Sheet December 31, 2017 and 2018 2018 2017 $11,400 $ 8,300 15,800 11,800 7,800 13,300 23,300 9,300 $58,300 $42,700 $13,800 $10,300 12,800 8,300 $26,600 $18,600 $84,900 $61,300 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 $12,300 $ 6,300 6,300 4,300 $18,600 $10,600 21,300 19,800 $39,900 $30, 400 $20,300 $20,300 24,700 10,600 $45,000 $30,900 $84,900 $61,300 Calculate the average day's collection. (Use 360 days a year. Do not round intermediate calc nearest hundredth.) 2018 2017 Average day's collection