Some recent financial statements for Smolira Golf Corporation follow.

$\backslash$table$[[\backslash$table$[[$SMOLIRA GOLF CORPORATION$],[2020$ and $2021$ Balance Sheets$]]],[$Assets$,2020,2021,$Liabilities and Owners' Equity,$2020,2021],[$Current assets,,,Current liabilities,,$],[$Cash$,$$$24,116,$$$24,800,$Ac

counts payable,$$23,884,$$$27,800$

$\backslash$table$[[$SMOLIRA GOLF CORPORATION$],[2021$ Income Statement,$],[$Sales$,396,340],[$Cost of goods sold,$256,000],[$Depreciation$,49,000],[\backslash$table$[[$Earnings before interest and$],[$taxes$]],$$$91,340$