$ Kirby $(60$e$,$ eee$)400,$ see $160,00(40,000)(550,$ eee$)(40,000)$ $ $ Sales Cost of goods sold Operating and interest expenses Net income Retained earnings, $1/1/21$ Net income Dividends declared Retained earnings, $12/31/21$ Cash and receivables Inventory Investment in Kirby Equipment $($net$)$ Buildings Accumulated depreciation$-$buildings Other assets Total assets Liabilities Common stock Retained earnings, $12/31/21$ Total liabilities and equity Moore $ $(80$e$,$ eee$)500,$ see $100,00$ $ $(200,000)$ $ $(990,$ eee$)(280,$eee$)130,$ eee $ $(1,960,000)$ $ $217,$ eee $224,$ eee $657,000600,$ eee $1,880,$ eee $(100,000)200,00$ $ $2,798,00$ $ $(1,138,000)(680,$eee$)(1,860,000)$ $ $(2,798,000)$ $ $(590,000)$ $ $180,$ mee $160,$ eee B $420,$ eee $650,$ eee $(280,$ eee$)100,$ see $ $1,310,$ see $ $(570,$ eee$)(150,000)(590,000)$ $ $(1,310,000)($Note: Parentheses Indicate a credit balance.$)$