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Presented below are the financial statements of Nosker Company NOSKER COMPANY Comparative Balance Sheets December 31 ssets Cash Accounts receivable Inventory Equipment Accumulated depreciation-equipment 2014 $35,990 32,330 26,870 59,830 (29,390 $125,630 2013 $20,950 19,690 20,780 77,130 (23,120) Total $115,430 Liabilities and Stockholders' Equi Accounts payable Income taxes payable Bonds payable Common stock Retained earnings $28,580 7,010 26,350 17,130 46,560 $125,630 $ 16,670 8,440 33,880 13,910 42,530 $115,430 Total NOSKER COMPANY Income Statement For the Year Ended December 31, 2014 $242,190 175,320 66,870 24,830 42,040 3,300 38,740 8,160 $30,580 Sales revenue Cost of goods solod Gross profit Operating expenses Income from operations Interest expense Income before income taxes Income tax expense Net income Additional data 1. Dividends declared and paid were $26,550 2. During the year equipment was sold for $7,830 cash. This equipment cost $17,300 originally and had a book value of $7,830 at the time of sale 3. All depreciation expense, $15,740, is in the operating expenses. 4. All sales and purchases are on account