Skysong 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 Skysong Inc. operations. ($000 omitted) 2021 2020 2019 2018 2017 Sales revenue $20,150 $16,150 $14.110 $6,000 $4,030 Net income 2,390 1,400 810 710 250 Average total assets 21,980 18,840 11,440 4.170 3,020 Current assets 8,070 6,040 3,010 1.210 990 Working capital 3,560 3,170 1,210 500 400 Common shares: Number of shares outstanding (000) 2,000 2,000 2,000 20 Average market price - $9 $7 $4 21 8 20