Consider the following financial statement data for Hi-Tech Instruments: For the Year Ended December 31 (Thousands of Dollars, except Earnings per Share) Sales revenue $212,000 Cost of goods sold 127,000 Net income 10,300 Dividends 4,600 Earnings per share $4.15 HI-TECH INSTRUMENTS, INC. Balance Sheets (Thousands of Dollars) Current Year Prior Year Assets Cash $20,300 $20,000 Accounts receivable (net) 48,000 43,000 Inventory 41,500 45,700 Total Current Assets 109,800 108,700 Plant assets (net) 54,600 52,