$($Common$-$size analysis and differences in profitability and leverage$)$Comparative financial statement data for Cool Brewery Ltd$.$ and Northern Beer Ltd$.,$ two competitors, follow $($amounts in thousands$)$:Cool Brewery Ltd$.$Northern Beer Ltd$\mathrm{.}2020201920202019$Net sales$$203,130$$$43,450$Cost of goods sold$98,98016,160$Operating expenses$83,84017,460$Interest expense$7,810410$Income tax expense$4,4301,020$Cash$11,630$$$9,0204,840$$$2,480$Other current assets$90,33073,5107,6107,030$Long$-$term assets $($net$)191,910195,83028,17030,180$