Please help with answering questions 35-40.

USE THE FOLLOWING DATA TO ANSWER QUESTIONS 35 - 40 Annual Income Statements 2013 2014 Sales 500,000 560,000 COGS ???? 149,350 Gross profit 380,000 410,650 Oper. exp 225,000 250,100 Depreciation 15,000 15,000 Operating profit 140,000 145,550 Interest exp. 5,000 5,000 EBT 135,000 140,550 Taxes 50,000 56,000 Net Income 85,000 84,550 Annual Balance Sheets 2013 2014 Cash 450,000 478,500 Accounts rec 275,000 250,000 Inventories 280,000 325,000 Current Assets 1,005,000 1,053,500 Net fixed assets 1,125,000 ??? Total Assets 2,130,000 2,293,500 Notes payable 150,000 125,000 Accounts payable 90,000 115,000 Accruals 15,000 25,000 Current Liabilities 255,000 265,000 Long-term debt 1,000,000 1,050,000 Common stock @ ($0.25 par) 25,000 28,500 Additional paid in capital 500,000 570,000 Retained earnings 350,000 380,000 Total Liabilities & Equity 2,130,000 2,293,500 35. Net fixed assets in 2014 were $ 36. COGS on the 2013 common-sized income statement was 24%. Therefore, COGS in 2013 was 37. The debt ratio for 2014 was %. 38. Cash flow from operations in 2014 was $ 39. Cash flow from investing in 2014 was $ 40. Total dividends paid in 2014 was $