This information was extracted from the 2018 and 2019 annual reports of Sigma Company. 2019 2018 2019 2018 Gross Fixed Assets $420,000 $370,000 Retained Earnings $180,000 $155,000 Depreciation and Amortization $80,000 $50,000 Cash $240,000 $160,000 Earnings before Interest and Taxes $510,000 $405,000 Accounts Receivable $180,000 $120.000 Number of Shares Outstanding 10,000 5,000 Notes Payable $70,000 $25,000 Book Value of Equity $530,000 $455,000 Interest Expense $70,000 $50,000 Accumulated Depreciation $200,000 $120,000 After-Tax Percentage Cost of Capital 10% 10% Inventory $160,000 $90.000 P/E 10.00 5.63 Mortgage Payable $80,000 $60,000 Tax Rate 40% 40% Accruals $65,000 $45,000 Land $140,000 $65,000 Accounts Payable $55,000 $35,000