Sheffield Inc. went public 3 years ago. The board of directors will be meeting shortly after the end of the year to decide on a dividend policy. In the past, growth has been financed primarily through the retention of earnings. A stock or a cash dividend has never been declared. Presented below is a brief financial summary of Sheffield Inc. operations. ($000 omitted) 2021 2020 2019 2018 2017 Sales revenue $20,010 $16,010 $13,870 $6,030 $4,030 Net income 2.410 1,410 800 690 250 Average total assets 21,940 18,990 11,390 4,170 2,990 Current assets 8,020 6,040 2.970 1,190 1,010 Working capital 3,610 3,220 1.200 500 400 Common shares: Number of shares outstanding (000) 2,000 2,000 2,000 20 20 20 Average market price $8 $6 $4