Titan Football Manufacturing had the following operating results for 2014: sales = $19,960; cost of goods sold = $13,800; depreciation expense = $2,190; interest expense = $255; dividends paid = $730. At the beginning of the year, net fixed assets were $22,800, current assets were $3,120, and current liabilities were $1,890. At the end of the year, net fixed assets were $27,140, current assets were $3,640, and current liabilities were $1,980. The tax rate for 2014 was 30 percent.