Wild Energy Drinks reported their balance sheet for $2020$ and $2019,$ as well as their income statement for $2020$ below. Additionally, $60\%$ of net sales are on account, the market price of the stock was $$32$ on December $31$st$,2020,$

the annual dividend for $2020$ was $$2\mathrm{.}00$ per share, and all short$-$term equivalents are cash equivalents.