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Here are comparative statement data for Duke Company and Lord Company, two competitors. All balance sheet data are as of December 31, 2020, and December 31, 2019. Duke Company Lord Company 2020 2019 2020 2019 Net sales $1,896,000 $559,000 Cost of goods sold 1,020,048 296,829 Operating expenses 259,752 78,260 Interest expense 9,480 4,472 Income tax expense 53,088 6,149 Net sales $1,896,000 $559,000 Cost of goods sold 1,020,048 296,829 Operating expenses 259,752 78,260 Interest expense 9,480 4,472 Income tax expense 53,088 6,149 Current assets 323,500 $312,400 82,000 $78,900 Plant assets (net) 519,900 501,500 140,400 123,300 Current liabilities 64,600 75,800 36,400 28,000 Long-term liabilities 109,000 90,600 30,600 25,600 Condensed Income Statement Duke Company Lord Company Dollars Percent Dollars Percent % $ % % % % . % % % 4 % % % $