nment a Saved The information on the following page was obtained from the records of Breanna Inc.: Accounts receivable Accumulated depreciation Cost of goods sold Income tax expense Cash Net sales Equipment Selling, general, and administrative expenses Common stock (8,800 shares) Accounts payable Retained earnings, 1/1/19 Interest expense Merchandise inventory Long-term debt Dividends declared and paid during 2019 $ 10,500 51,400 126,000 8,500 61,000 203,000 123,000 35,000 98,000 13,700 17,650 5,800 37,100 37,000 13,850 Except as otherwise indicated assume that all balance sheet items reflect account bala anded December 31, 201 the Prepare a statement i Undlyes in stockholders equity for the year ended December 31, decreases with a minus sign to indicate a negative financial statement effect.) BREANNA INC. Statement of Changes in Stockholders' Equity For the Year Ended December 31, 2019 Paid-in capital Retained earnings Beginning balance 0 Ending balance Total stockholders equity $ 0 Balance Sheet December 31, 2019 Assets Total current assets 0 Total assets 0 Liabilities Total llabilities 0 Stockholders' Equity Prey 4 of 4 Total current assets Total assets 0 Liabilities Total liabilities 0 Stockholders' Equity 0 Total stockholders' equity Total liabilities and stockholders' equity 0 Reg A1 Reg A2 Reg A3 Req B to E b. What is the company's average income tax rate? (Round your final answer to the nearest whole perc c. What interest rate is charged on long-term debt? Assume that the year-end balance of long-term det the average long-term debt account balance throughout the year. (Round your final answer to the neare d. What is the par value per share of common stock? (Round your final answer to the nearest whole Do e. What is the company's dividend policy (i.e., what proportion of the company's earnings is used for di final answer to the nearest whole percentage.) % b. Average income tax rate c. Interest rate % d. Par value per share Dividend e