what is the firm's net income for the current year ?

what is the firm's current year operating profit margin ?

\begin{tabular}{lccc} \hline & Category. & Prior Year & Current Year \\ & ? ? ? & ??? \\ \hline Accounts payable & 320,715 & 397,400 \\ \hline Accruals & 40,500 & 33,750 \\ \hline Additional paid in capital & 500,000 & 541,650 \\ \hline Cash & 17,500 & 47,500 \\ \hline Common Stock & 94,000 & 105,000 \\ \hline Cogs & 328,500 & 431,724.00 \\ \hline Current portion long-term debt & 33,750 & 35,000 \\ \hline Depreciation expense & 54,000 & 54,141.00 \\ \hline Interest expense & 40,500 & 42,107.00 \\ \hline Inventories & 279,000 & 288,000 \\ \hline Long-term debt & 339,997.00 & 399,264.00 \\ \hline Net fixed assets & 946,535 & 999,000 \\ \hline Notes payable & 148,500 & 162,000 \\ \hline Operating expenses (excl. depr.) & 126,000 & 162,204.00 \\ \hline Retained earnings & 305,000 & 342,000 \\ \hline Sales & 639,000 & 846,827.00 \\ \hline Taxes & 24,750 & 48,229.00 \\ \hline \end{tabular}