The Suzy Q Muffins Company has the following financial statements, which are representative of the company's historical average. Income Statement Sales $977,200 Expenses 771,988 Earnings before interest and taxes 205,212 Interest 9,772 Earnings before taxes 195,440 Taxes 97,720 Earnings after taxes $97,720 Dividends $48,860 Balance Sheet Assets Liabilities and Shareholders' Equity Cash $24,430 Accounts payable $24,430 Account receivable 48,860 Accrued wages $4,886 Inventory 73,290 Accrued taxes $9,772 Current assets 146,580 Current liabilities $39,088 Capital assets 342,020 Notes payable $34,202 Long-term debt $73,290 Shareholders' Equity C