I have tried 33400 & 60400 already and those are also incorrect.

Required information The following information applies to the questions displayed below.) Summary information from the financial statements of two companies competing in the same industry follows Barco Kyan Barco Kyan Company Company Company Company Data from the current year-end balance sheets Assets Cash Accounts receivable, net Current notes receivable (trade) Merchandise inventory Prepaid expenses Plant assets, net Total assets Data from the current vear's income statement Sales 22,000 31,000 Cost of goods sold 33,400 10,000 84,440 138,500 Net income $790,000 $880,200 590,100 648,500 8,900 11,000 24,300 175,815 196,400 35 4.01 60,400 Interest expense 8,600 Income tax expense 15,185 7,850 Basic earnings per share 320,000 310,400 Cash dividends per share 5.49 3.73 6,200 $476,040 $556,750 Beginning-of-year balance sheet data Accounts receivable, net $ 25,800 52,200 Liabilities and Equity Current liabilities Long-term notes payable Common stock, $5 par value Retained earnings Total liabilities and equity 65,340 $103,300 Current notes receivable (trade) 79,800107,000 Merchandise inventory 160,000 226,000 Total assets 170,900 120,450 Common stock, $5 par value 65,600 115,400 448,000 402,500 160,000 226,000 114,445 105,302 $476,040 $556,750 Retained earnings