Markus Companys common stock sold for $2.75 per share at the end of this year. The company paid a common stock dividend of $0.55 per share this year. It also provided the following data excerpts from this years financial statements:

Accounts	Ending Balance	Beginning Balance
Cash	$35,000	$30,000
Accounts Receivable	$60,000	$50,000
Inventory	$55,000	$60,000
Current Assets	$150,000	$140,000
Total Assets	$450,000	$460,000
Current Liabilities	$60,000	$40,000
Total Liabilities	$130,000	$120,000
Common Stock $1 Par Value	$120,000	$120,000
Total Stockholders Equity	$320,000	$340,000
Total Liabilities and Stockholders Equity	$450,000	$460,000

Accounts	This Year
Sales (All on Account)	$700,000
Cost of Goods Sold	$400,000
Gross Margin	$300,000
Net Operating Income	$140,000
Interest Expense	$8,000
Net Income	$92,400

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