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 $ 24,236 $ 26,000 Accounts payable $ 25,084 $ 29,000 Accounts receivable 14,348 17,100 Notes payable 19,000 12,700 Inventory 27,892 29,000 Other 13,471 18,300 Total $ 66,476 $ 72,100 Total $ 57,555 $ 60,000 Long-term debt $ 88,000 $ 87,698 Owners equity Common stock and paid-in surplus $ 45,000 $ 45,000 Accumulated retained earnings 219,616 244,302 Fixed assets Net plant and equipment $ 343,695 $ 364,900 Total $ 264,616 $ 289,302 Total assets $ 410,171 $ 437,000 Total liabilities and owners equity $ 410,171 $ 437,000 SMOLIRA GOLF CORPORATION 2021 Income Statement Sales $ 392,640 Cost of goods sold 257,000 Depreciation 48,800 Earnings before interest and taxes $ 86,840 Interest paid 16,200 Taxable income $ 70,640 Taxes (24%) 16,954 Net income $ 53,686 Dividends $ 29,000 Retained earnings 24,686 Construct the DuPont identity for Smolira Golf Corporation.