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In 2020, Sheffield Corp. had net sales of $593,000 and cost of goods sold of $358,000. Operating expenses were $152,000, and interest expense was $8,000. The corporation's tax rate is 32%. The corporation declared preferred dividends of $14,500 in 2020 , and its average common stockholders' equity during the year was $150,000. (a) Prepare an income statement for Sheffield Corp