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Consider the following Statement of Comprehensive Income for the Dartmoor corporation DARTMOOR CORPORATION Statement of Comprehensive Income Sales Cost $38,000 18,400 Taxable income Taxes (34%) $19,600 6,664 Net income $12,936 Dividends Addition to retained earnings $ 5,200 7,736 The Statement of Financial Position for the Dartmoor Corporation follows DARTMOOR CORPORATION Statement of Financial Position Assets Liabilities and Owners' Equity Current assets Current liabilities Cash Accounts receivable $ 3,050 Accounts payable $1,300 6,800 $ 8,100 $ 25,000 Common stock and paid-in surplus $ 15,000 6,900 Notes payable Inventory 7,600 Total Total $ 17,550 Long-term debt Owners' equity Fixed assets 3,950 $18,950 52,050 Net plant and equipment 34,500 Retained earnings Total Total assets $ 52,050 Total liabilities and owners' equity