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a) Canadian Bacon Inc, financial statements are presented in the table below. Based on the information in the table, and using a 365-day year, calculate Average Day's Cost of Goods Sold. Round the answers to two decimal places Balance Sheet December 31, 2013 Accounts payable $211,000 Notes payable $51,500 Accrued expenses $50,100 Total current Cash and marketable $112,000 securities Accounts $325,000 receivable Inventories $426,000 Prepaid expenses $10,700 Total current $873,700 assets Gross fixed assets $1,514,000 Less: accumulated $315.000 depreciation Net fixed assets $1,199,000 $312,600 liabilities Long-term debt $225,000 Par value and paid-in-capital $117,000 Retained Earnings $1,418,100 Common Equity 1,535, 100 Total liabilities and owner's $2,072,700 equity Total assets $2,072,700 Income Statement, Year of 2013 Net sales (all credit) $3,256,600.00 Less: Cost of goods $2.572,714.00 sold $323,000.00 Selling and administrative expenses Depreciation expense EBIT $115,000.00 $245,886.00 $29,600.00 $216,286.00 Interest expense Earnings before taxes Income taxes Net income $86,514.40 $129,771.60