The 2020 and 2021 partial balance sheets for Oriole Manufacturing Company appear below along with selected financial information: Current Assets 2020 2021 Cash $21,000 $20,000 Accounts receivable, net 26,000 24,000 Inventory 35,000 39,000 Total current assets 82,000 83,000 Plant & equipment, net 65,000 45,000 Total assets 147,000 128,000 Net credit sales $135,000 $123,000 Cost of goods sold 103,000 85,100 Gross profit $32,000 $37,900