The income statement, balance sheets, and additional information for Track Inc. are provided. Track Inc Income Statement For the Year Ended December 31, 2019 Revenues Gain on sale of land: Total revenues Expenses Cost of goods sold Operating expenses Depreciation expense Interest expense Income tax expense Total expenses Net Income Assets Current Assets Cash Accounts receivable Inventory Track Inc Balance Sheets December, 31 2019 127,000 $250,000 4,000 254,000 25,000 20,000 16.000 12,000 200,000 $54,000 2018 $330,000 63,000 121,000 $187,000 95.000 138,000