The most recent financial statements for Bradley, Inc., are shown here (assuming no income taxes):

Income Statement
Sales	$	7,800
Costs		(5,460	)
Net income	$	2,340

Balance Sheet
Assets	$	21,840		Debt	$	10,000
				Equity		11,840
Total	$	21,840		Total	$	21,840

Assets and costs are proportional to sales. Debt and equity are not. No dividends are paid. Next year