Income statement 2020 Net sales 60,000 Operating expenses excl. depreciation - 55,000 Depreciation - 1,500 Operating profit 3,500 Financial expenses - 1,000 Profit before tax 2,500 Tax -500 Reported result 2,000 Balance sheet 12/31/2020 Fixed assets 17,000 Inventories 18,000 Accounts receivable 15,000 Cash and cash equivalents 1,000 Total assets 51,000 Equity 28,000 Long-term liabilities 20,000 Accounts payable 3,000 Total equity & liabilities 51,000 The conditions are for the following year: - Sales increase by 30%.