. Operating margins will be 22%, 2% higher than 20% realized in 2021 . Accounts Receivable will be 12% of sales, lower than the 15% seen in 2021 . Inventory will be 15% of sales, higher than the 12% seen in 2021 . Accounts Payable will be 4% of sales in 2022, lower than the 5% seen in 2021 . Accrued expenses payable will be 4% of sales in 2022, lower than the 7% seen in 2021 . The Bank will continue to be paid 4% interest on the $50,000 worth of loans . The combined federal and provincial tax rates will be 30% No new capital purchases are made . Closing cash is expected to remain at the same level predicted for and seen in 2021