Sheffield Corporation and Flounder Corporation, two companies of roughly the same size, are both involved in the manufacture of shoe-tracing devices. Each company depreciates its plant assets using the straight-line approach. An investigation of their financial statements reveals the information shown below. Sheffield Corp. Flounder Corp. Net income $232,380 $329,040 Sales revenue 1,452,375 1,645,200 Total assets (average) 4,841,250 3,656,000 Plant assets (average) 2,420,000 1,844,000 Intangible assets (goodwill) 460,100 0