The financial information below was taken from the annual financial statements of Crane Videos: 2014 2013 Current assets $123,800 $119,600 Current liabilities 44,800 60,800 Total liabilities 196,000 199,200 Total assets 546,000 564,000 Net sales 586,800 608,000 Net credit sales 576,000 588,000 Cost of goods sold 324,000 312,000 Inventory 56,000 52,800 Receivables (net) 32,800 29,600 Dividends 9,600 12,000 Capital expenditures 16,400 22,400 Net income 55,200 43,200 Net cash provided by operating activities 35,600 41,600