Here are comparative financial statement data for Swifty Company and Susan Company, two competitors. All data are as of December $31,2022,$ and December $31,2021.$

$\backslash$table$[[,$Swifty Company,Susan Company$],[$Net sales,$2022,2021,2022,2021],[$Cost of goods sold,$$1,884,000,,$$$561,000,],[$Operating expenses,$1,060,692,,296,208,],[$Interest expense,$261,876,,79,662,],[$Income tax expense,$9,420,,4,488,],[$Current assets,$52,752,,6,732,],[$Plant assets $($net$),321,000,$$$312,400,83,200,$$$79,500$