Summary information from the financial statements of two companies competing in the same industry follows. income statement Sales Cost of goods sold Barco Company Kyan Company Barco Company Kyan Company Data from the current year-end Data from the current year's balance sheets Assets Cash $ 19,500 46,500 $ 34,000 84,440 $ 770,000 585,100 7,900 $ 880,200 632,500 13,000 132,500 6,950 304,400 14,800 24,300 162,200 210,400 4.51 5.11 3.81 3.93 Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets Liabilities and Equity Current liabilities: Long-term notes payable Common stock, $5 par value Retained earnings Total liabilities and equity 5,000 290,000 64,600 $ 445,440 $ 542,450 $ 61,340 $ 93,300 101,000 206,000 142,150 80,800 180,000 123,300 $445,440 $ 542,450 Interest expense Income tax expense Net income Basic earnings per share. Cash dividends per share Beginning-of-year balance sheet. data Accounts receivable, net Merchandise inventory Total assets. Common stock, $5 par value Retained earnings $ 29,800 $ 54,200 55,600 107,400 398,000 382,500 180,000 206,000 98,300 93,600