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Cummings Corporation has just completed its comparative statements for the year ended December $31,204.$ For the corporation to decide on whether to add new product lines or to discontinue some products, some analysis of the corporation financial position has to be undertaken. The financial statement for $204$ and $203$ are as follows:

Cummings Corporation

Income Statement

Years ended $204$ and $203$

$\backslash$table$[[,204,203$