X Company presented the following comparative financial information 2019 items 1,600,000 Net sales 22,100 Other incomel 1,622,100 Total Revenues Cost and expenses 740,000 Cost of sold 90,000 Research and development 500,000 General expenses 19.000 Interest 14,000 Other 1,463,000 Total expenses 159,100 Earnings before income tax 62,049 Income taxes Earnings before no controlling interest 57,05 170,000 Operating income 29.610 Average common share issued 211.100 Average long term deb 511.200 Average stockholders gulty (all commor enge total sets 1.190 200 Arenger operating asset