Selected information taken from the financial statements of Fordstar Company for the year ended December 31, 2022, follows: Net cash provided by operations $ 12,000 Cost of goods sold 36,000 Selling, general, and administrative expenses 21,000 Accounts payable 11,000 Dividends paid 17,000 Research and development expenses 5,000 Merchandise inventory 24,000 Provision for income taxes 7,000 Net sales 110,000 Interest expense 9,000