Question$3(19$ points$)$

Listen

The $2021$ financial satements of Cabbuid lac. are presented bebow $($ unit measure in thosund$).$

$\backslash$table$[[,2021,2020],[$Cash$,30,50],[$Accounts receivable$($net$),219,120],[$Inventory$,137,187],[$Equipment$,175,195],[$Accumulated deprecision$-$equipment,$(130),(170)],[$Totala ssets,$431,3]]$

$18$

$\backslash$table$[[$Accounts paybole,$75,68],[$Dividends payable,$33,24],[$Long$-$tem loan payable,$107,109],[$Common shares,$110,110],[$Retained earings,$106,13],[$Total liabilites and shareholders' equity,$431,32]]$

Sales revenues