Here and following are financial statements of Batcha Company.

BATCHA COMPANY Income Statement For the Year Ended December 31, 2012
Net sales		$2,234,059
Cost of goods sold		1,028,326
Selling and administrative expenses		921,737
Interest expense		90,218
Income tax expense		70,003
Net income		$ 123,775

BATCHA COMPANY Balance Sheet December 31, 2012
Assets
Current assets
Cash		$ 75,659
Short-term investments		85,003
Accounts receivable (net)		180,767
Inventory		163,269
Total current assets		504,698
Plant assets (net)		591,226
Total assets		$ 1,095,924
Liabilities and Stockholders