Cash Marketable securities (current) Accounts receivable (net) Accrued expenses Notes payable (short term) Bonds payable (due in three years) Prepaid expenses Land and building (net) Accounts payable Cash sales Credit sales (percent of cash sales) Cost of goods sold (percent of total sales) Net income Interest expense Income tax expense Capital stock Retained earnin 2019 21,000 27,000 60,000 105,000 10,000 82,000 5,000 247,000 57,000 750,000 600/0 30,000 6,000 6,000 199,500 2018 35,000 22,000 98,000 142,000 14,000 4,000 96,000 3,000 315,000 75,000 675,000 850/0 580/0 38,000 9,000 7,000 251,000 175,000