Net sales Cost of goods sold Operating expenses Interest expense Income tax expense Cash Other current assets Long-term assets (net) Current liabilities Long-term liabilities Share capital Retained earnings Cool Brewery Ltd. 2020 $214,030 108,920 80,170 7,180 4,640 11,200 81,630 220,930 72,360 103,540 52,600 85,260 2019 $10,560 84,080 206,490 65,020 113,250 50,400 72,460 Northern Beer Ltd. 2020 $44,070 15,090 17,160 390 1,060 4,480 8,470 31,160 4,100 8,140 2019 $2,550 7,020 31,400 4,000 7,500 16,500 15,600 15,370 13,870

\\begin{tabular}{|lrrrr|} & \\multicolumn{2}{c}{ Cool Brewery Ltd. } & \\multicolumn{2}{c}{ Northern Beer Ltd. } \\\\ & \\multicolumn{1}{c}{2020} & \\multicolumn{2}{c}{2019} & \\multicolumn{2}{c|}{2020} & 2019 \\\\ \\hline Net sales & \\( \\$ 214,030 \\) & & \\( \\$ 44,070 \\) & \\\\ \\hline Cost of goods sold & 108,920 & & 15,090 & \\\\ \\hline Operating expenses & 80,170 & & 17,160 & \\\\ \\hline Interest expense & 7,180 & & 390 & \\\\ \\hline Income tax expense & 4,640 & & 1,060 & \\\\ \\hline Cash & 11,200 & \\( \\$ 10,560 \\) & 4,480 & \\( \\$ 2,550 \\) \\\\ \\hline Other current assets & 81,630 & 84,080 & 8,470 & 7,020 \\\\ \\hline Long-term assets (net) & 220,930 & 206,490 & 31,160 & 31,400 \\\\ \\hline Current liabilities & 72,360 & 65,020 & 4,100 & 4,000 \\\\ \\hline Long-term liabilities & 103,540 & 113,250 & 8,140 & 7,500 \\\\ \\hline Share capital & 52,600 & 50,400 & 16,500 & 15,600 \\\\ \\hline Retained earnings & 85,260 & 72,460 & 15,370 & 13,870 \\\\ \\hline \\end{tabular} \\begin{tabular}{|lrrrr|} & \\multicolumn{2}{c}{ Cool Brewery Ltd. } & \\multicolumn{2}{c}{ Northern Beer Ltd. } \\\\ & \\multicolumn{1}{c}{2020} & \\multicolumn{2}{c}{2019} & \\multicolumn{2}{c|}{2020} & 2019 \\\\ \\hline Net sales & \\( \\$ 214,030 \\) & & \\( \\$ 44,070 \\) & \\\\ \\hline Cost of goods sold & 108,920 & & 15,090 & \\\\ \\hline Operating expenses & 80,170 & & 17,160 & \\\\ \\hline Interest expense & 7,180 & & 390 & \\\\ \\hline Income tax expense & 4,640 & & 1,060 & \\\\ \\hline Cash & 11,200 & \\( \\$ 10,560 \\) & 4,480 & \\( \\$ 2,550 \\) \\\\ \\hline Other current assets & 81,630 & 84,080 & 8,470 & 7,020 \\\\ \\hline Long-term assets (net) & 220,930 & 206,490 & 31,160 & 31,400 \\\\ \\hline Current liabilities & 72,360 & 65,020 & 4,100 & 4,000 \\\\ \\hline Long-term liabilities & 103,540 & 113,250 & 8,140 & 7,500 \\\\ \\hline Share capital & 52,600 & 50,400 & 16,500 & 15,600 \\\\ \\hline Retained earnings & 85,260 & 72,460 & 15,370 & 13,870 \\\\ \\hline \\end{tabular}