Long Term debt in $2020=2250000$

Long Term debt in $2021=2660000$

interest expenses $=305000$

common stock in $2020=780000$

additional paid$-$in surplus in $2020=4780000$

common stock in $2021=965000$

additional paid$-$in surplus in $2021=5040000$

cash dividends $=654000$

net capital spending in $2021=1500000$

change in net working capital $=55000$