Listed below are account balances and other data for Hands & Eyes, Inc., a company that sells crafts and decorative supplies, for the fiscal year ended December 31, 2004.

From the data presented above, determine the amount of each of the items that follow.
1. Gross profit
2. Operating income
3. Net income
4. Earnings per share
5. Current assets
6. Property, plant, and equipment
7. Other assets
8. Total assets
9. Current liabilities
10. Working capital and working capital ratio
11. Total liabilities
12. Retained earnings, December 31, 2004
13. Total stockholders' equity
14. Total liabilities and stockholders'equity

Accounts payable Accounts receivable Accumulated depreciation Buildings $65,000 46,000 79,000 25,000 307,000 22,000 S 41,000 Land 29,000 180,000 430,000 35,000 315,000 130,000 22,000 Long-term investments Merchandise inventory Notes payable, current portion Notes payable, long-temm Prepaid insurance Retained earnings, Contributed capital Cost of goods sold Dividends (declared and paid) Equipment General and administrative 19,000 373,000 34,000 25,000 31,000 36,000 31,000 262,000 Sales revenue Selling expenses 98,000 Supplies 5 Income tax expense Income tax payable Interest expense Shares of common stock 8,000 Trademarks 22,000 Wages payable 33,000 Interest payable outstanding: 20,000