The following is financial information for three companies: \begin{tabular}{lrrr} & Sweet Acacia Ltd. & Clinton Ltd. & Kingbird Ltd. \\ \hline Sales revenue & $455,000 & $691,400 & $1,121,500 \\ Cost of goods sold & 251,200 & 397,400 & 743,300 \\ \hline Selling and administrative expenses & 78,600 & 114,800 & 127,700 \\ Depreciation expense & 7,400 & 20,100 & 33,600 \\ \hline Interest expense & 2,000 & 2,000 & 1,200 \\ \hline Income tax expense & 24,000 & 40,800 & 55,100 \\ \hline Dividends paid & 9,000 & 5,800 & 32,400 \\ \hline Increase/(Decrease) in & & & \\ \hline Accounts receivable & (3,600) & 6,900 & (9,400) \\ \hline Inventory & 6,000 & (7,900) & 16,900 \\ \hline Property, plant, and equipment & 58,900 & (13,500) & 72,200 \\ \hline Accounts payable & 7,000 & (8,500) & 7,040 \\ \hline Interest payable & (1,600) & 1,000 & (400) \\ \hline Income tax payable & 4,400 & (2,500) & 10,600 \\ \hline Notes payable & 25,200 & (46,400) & 12,200 \\ \hline Common shares & 38,800 & (5,400) & (98,700) \\ \hline \end{tabular} F(fil