The following information pertains to Austin, Inc. and Huston Company: Account Title Austin Huston Current assets $ 75,000 $ 57,500 Total assets 440,000 440,000 Current liabilities 22,500 28,750 Total liabilities 270,000 345,500 Stockholders equity 170,000 94,500 Interest expense 15,400 17,700 Income tax expense 30,800 28,400 Net income 66,000 66,100