Prepare balance sheets for 2020 and 2021. Also prepare an income statement for 2021. 21% tax rate.

\begin{tabular}{lrr} & 2020 & \multicolumn{1}{c}{2021} \\ \hline Sales & $4,203 & $4,507 \\ Cost of goods sold & 2,422 & 2,633 \\ Depreciation & 785 & 952 \\ Interest & 180 & 196 \\ Dividends & 275 & 352 \\ Current assets & 2,205 & 2,429 \\ Net fixed assets & 7,344 & 7,650 \\ Current liabilities & 1,003 & 1,255 \\ Long-term debt & 3,106 & 2,085 \\ \hline \end{tabular}