Cash = ____________. 43. Current assets = ____________. 44. Current liabilities = ____________. 45. Total liabilities = ____________. 46. Total shareholder equity = ____________.

Number of shares outstanding 90,000 Average collection period (days) 24 Sales $1,420,000 Accounts payable days 18 Gross profit margin 20% Retained earnings (Dec 31, 2021) $382,000 Inventory turnover ratio 8 Dividends paid in 2022 $75,000 Notes payable $21,000 Accruals $9,000 Net profit margin 8% Land $186,000 Return on assets 5.0% Debt ratio 68% Percent of sales on credit 90% Par value per share $0.40 Gross fixed assets $3,642,000 Accumulated depreciation $1,840,000