Total assets Beginning-of-Year Balances Total stockholders' equity Current liabilities Total liabilities $43,00014,30010,50028,700$162,00065,00055,00097,000 Average net accounts receivable Average inventory Net cash provided by operating activities Capital expenditures Cash dividends paid $7,6006,9005,5001,700460$3,90032,90026,60012,4003,900 ploce, es. 1.8 or 1.83%. Use 365 doys for calculations.)