The following is selected data from the financial statements of Sun Company and Start Company. Both companies are in the same industry and apply the same accounting methods. Accounts Receivable Cash Common Stock (par $10) Common Stock price per share Cost of Goods Sold Current Assets Current Liabilities Income before taxes Interest Expense Marketable Securities Merchandise Inventory Net Income Sun Company Dec. 31, 2021 Dec. 31, 2020 Sales Total Assets Total Liabilities $263,424 $164,640 $883,200 $89.00 $1,412,611 $773,800 $274,400 $451,584 $61,056 $27,440 $145,616 $316,109 Preferred Stock (par $100, 10%) $164,640 Retained Earnings $329,280 $138,240 $100,224 $578,400 $53.00 $730 $13,824 $88,474 $159,252 $0 $138,240 $2,195,200 $1,105,920 $2,414,720 $864,000 $1,037,600 $147,360 $711,660 $375,600 $138,240 $227,504 Star Company Dec. 31, 2021 $118,510 $37,908 $414,500 $33.00 $813,885 $442,922 $198,800 $563,517 $3,424 $4,374 $98,646 $254,462 $0 $72.900 $1,020,600 $729,000 $241,600 Dec. 31, 202 $94,136 $43,706 $386,200 $28.00 $608,062 $303,118 $101,032 $421,010 $828 $16,810 $61,000 $194,707 $0 $6,724 $762,502 $504,300 $111,376