Some recent financial statements for Smolira Golf Corporation follow. SMOLIRA GOLF CORPORATION 2020 and 2021 Balance Sheets 2021 Assets Current assets Cash Accounts receivable Inventory Total 2020 Total assets $24,236 $ 26,000 14,348 17,100 27,892 29,000 $66,476 $72,100 Fixed assets Net plant and equipment $343,695 $ 364,900 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Other Total Long-term debt Owners' equity Common stock and paid-in surplus Accumulated retained earnings Total $410,171 $ 437,000 Total liabilities and owners' equity 2020 $25,084 $29,000 19,000 13,471 2021 $57,555 $ 60,000 12,700 18,300 $ 88,000 $87,698 $264,616 $ 45,000 $ 45,000 219,616 244,302 $ 410,171 $ 289,302 $ 437,000

Some recent financial statements for Smolira Golf Corporation follow. Construct the DuPont identity for Smolira Golf Corporation