Use the financial information below for problems 5 to 9 (tax rate is 21%) 2021 2022 Sales S 16,549 $ 18,498 Depreciation S 2,376 S 2,484 COGS 5,690 $ 6,731 Other expenses S 1,353 $ 1,178 Interest expense S 1,110 S 1,325 Cash S 8,676 $ 9,247 Accounts receivable S 11,488 $ 13,482 Notes payable IS 1,674 $ 1,641 Long-term debt S 29,060 S 35,229 Net fixed assets S 72,770 S 77,610 Accounts payable S 6,269 $ 6,640 Inventory IS 20,424 S 21,862 Dividends IS 1,993 S 2,314 Short-term investments S 9,645 $ 10,227 Accruals IS 1,255 S 1,410 Common stock (100,000 shrs) S 75,200 S 75,200 Retained earnings S 9,545 S ?????? 5. Construct a balance sheet and income statement from the information above.