The following information pertains to Sheffield Corp.. Assume that all balance sheet amounts represent both average and ending balance figures. Assume that all sales were on credit. Assets Cash and short-term investments Accounts receivable (net) Inventory Property, plant and equipment Total Assets 58000 49000 30000 244000 $381000 Liabilities and Stockholders' Equity Current liabilities Long-term liabilities Stockholders' equity-common Total Liabilities and Stockholders' Equity 52000 75000 254000 $$381000 Income Statement Sales revenue Cost of goods sold Gross profit Operating expenses Net income $93000 4400 49000 16000 33000 Number of shares of common stock 6000 Market price of common stock $30