Prescott Football Manufacturing had the following operating results for 2019: sales = $30,274; cost of goods sold = $21,776; depreciation expense = $3,526; interest expense = $554; dividends paid = $857. At the beginning of the year, net fixed assets were $20,104, current assets were $2,853, and current liabilities were $3,998. At the end of the year, net fixed assets were $23,107, current assets were $4,469, and current liabilities were $3,109. The tax rate for 2019 was 23 percent.