Some recent financial statements for Smolira Golf Corporation follow.

SMOLIRA GOLF CORPORATION
2020 and 2021 Balance Sheets
Assets	2020	2021	Liabilities and Owners Equity	2020	2021
Current assets			Current liabilities
Cash	$ 24,136	$ 25,000	Accounts payable	$ 24,084	$ 28,000
Accounts receivable	13,348	16,100	Notes payable	19,000	11,700
Inventory	26,722	28,000	Other	12,471	18,300
Total	$ 64,206	$ 69,100	Total	$ 55,555	$ 58,000
			Long-term debt	$ 78,000	$ 91,532
			Owners equity
			Common stock and paid-in surplus	$ 60,000	$ 60,000
			Accumulated retained earnings	204,346	223,468
Fixed assets
Net plant and equipment	$ 333,695	$ 363,900	Total	$ 264,346	$ 283,468
Total assets	$ 397,901	$ 433,000	Total liabilities and owners equity	$ 397,901	$ 433,000

SMOLIRA GOLF CORPORATION
2021 Income Statement
Sales		$ 383,818
Cost of goods sold		257,000
Depreciation		48,300
Earnings before interest and taxes		$ 78,518
Interest paid		15,200
Taxable income		$ 63,318
Taxes (24%)		15,196
Net income		$ 48,122
Dividends	$ 29,000
Retained earnings	19,122

Construct the DuPont identity for Smolira Golf Corporation.