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Pina Inc., a greeting card company, had the following statements prepared as of December 31, 2020. \begin{tabular}{lrc} Accounts payable & $46,500 & $40,200 \\ Income taxes payable & 4,000 & 6,000 \\ Salaries and wages payable & 8,100 & 4,100 \\ Short-term loans payable & 7,900 & 10,100 \\ Long-term loans payable & 59,600 & 68,400 \\ Common stock, \$10 par & 100,000 & 100,000 \\ Contributed capital, common stock & 30,000 & 30,000 \\ Retained earnings & 58,000 & 37,300 \\ \hline Total liabilities \& stockholders' equity & $314,100 & $296,100 \\ \hline \hline \end{tabular} PINA INC. INCOME STATEMENT FOR THE YEAR ENDING DECEMBER 31, 2020 \begin{tabular}{lr} Sales revenue & $339,800 \\ Cost of goods sold & 176,500 \\ \cline { 2 - 2 } Gross profit & 163,300 \\ Operating expenses & 120,500 \\ \cline { 2 - 2 } Operating income & 42,800 \end{tabular} Interest expense $11,300 Additional information: 1. Dividends in the amount of $6,100 were declared and paid during 2020 . 2. Depreciation expense and amortization expense are included in operating expenses. 3. No unrealized gains or losses have occurred on the investments during the year. 4. Equipment that had a cost of $20,100 and was 70% depreciated was sold during 2020