Comparative financial statement data for Cool Brewery Ltd$.$ and Northern Beer Ltd$.,$ two competitors, follow $($amounts in thousands$)$:Net salesCost of goods soldOperating expensesInterest expenseIncome tax expenseCashOther current assetsLong$-$term assets $($net$)$Current liabilitiesLong$-$term liabilitiesShare capitalRetained earningsCool Brewery Ltd$\mathrm{.}2020$$$227,290100,95081,5907,0404,99011,36080,990220,48074,18098,89046,10093,6602019$$$10,36075,260228,32056,690106,81047,500102,940$Northern Beer Ltd$\mathrm{.}2020$$$43,88015,67015,6103701,1604,5508,66028,3404,0207,30019,00011,2302019$$$2,2907,860$$$1,9904,0307,52015,70014,870$