Prescott Football Manufacturing had the following operating results for 2019: sales = $30,524; cost of goods sold = $21,866; depreciation expense = $3,561; interest expense = $579; dividends paid = $877. At the beginning of the year, net fixed assets were $20,249, current assets were $2,413, and current liabilities were $4,553. At the end of the year, net fixed assets were $23,182, current assets were $4,524, and current liabilities were $3,189. The tax rate for 2019 was 23 percent.