Selected comparative statement data for Blossom Products are presented below. All statement of financial position data are as of December 31. 2020 2019 Net sales 714,000 693,600 Cost of goods sold 489,600 408,000 Interest expense 7,140 5,100 Net income 42,840 34,680 Accounts receivable 122,400 102,000 Inventory 86,700 76,500 Total assets 591,600 550,800 Total ordinary shareholders' equity 433,500 331,500