Use the following financial statements for Lake of Egypt Marina, Incorporated

LAKE OF EGYPT MARINA, INCORPORATED
Balance Sheet as of December 31, 2024 and 2023
(in millions of dollars)
	2024	2023		2024	2023
Assets			Liabilities and Equity
Current assets:			Current liabilities:
Cash and marketable securities	$ 75	$ 65	Accrued wages and taxes	$ 40	$ 43
Accounts receivable	115	110	Accounts payable	90	80
Inventory	200	190	Notes payable	80	70
Total	$ 390	$ 365	Total	$ 210	$ 193
Fixed assets:			Long-term debt:	$ 300	$ 280
Gross plant and equipment	$ 580	$ 471	Stockholders’ equity:
Less: Depreciation	110	100	Preferred stock (5 million shares)	$ 5	$ 5
Net plant and equipment	$ 470	$ 371	Common stock and paid-in surplus	65	65
Other long-term assets	50	49	Retained earnings	330	242
Total	$ 520	$ 420	Total	$ 400	$ 312
Total assets	$ 910	$ 785	Total liabilities and equity	$ 910	$ 785

	2024	2023
LAKE OF EGYPT MARINA, INCORPORATED
Income Statement for Years Ending December 31, 2024 and 2023
(in millions of dollars)
Net sales (all credit)	$ 515	$ 432
Less: Cost of goods sold	230	175
Gross profits	$ 285	$ 257
Less: Other operating expenses	30	25
Earnings before interest, taxes, depreciation, and amortization (EBITDA)	255	232
Less: Depreciation	22	20
Earnings before interest and taxes (EBIT)	$ 233	$ 212
Less: Interest	33	30
Earnings before taxes (EBT)	$ 200	$ 182
Less: Taxes	42	55
Net income	$ 158	$ 127
Less: Preferred stock dividends	$ 5	$ 5
Net income available to common stockholders	$ 153	$ 122
Less: Common stock dividends	65	65
Addition to retained earnings	$ 88	$ 57
Per (common) share data:
Earnings per share (EPS)	$ 2.354	$ 1.877
Dividends per share (DPS)	$ 1.000	$ 1.000
Book value per share (BVPS)	$ 6.077	$ 4.723
Market value (price) per share (MVPS)	$ 14.750	$ 12.550

Spread the balance sheets of Lake of Egypt Marina, Incorporated, for 2024 and 2023.

Note: Input all amounts as positive values. Round your answers to 2 decimal places.

Spread the income statements of Lake of Egypt Marina, Incorporated, for 2024 and 2023.