Using the data presented below:

Big Rock Candy Mountain Mining Co$.$

Income Statements

For the Years $2019$ and $2020$

$\backslash$table$[[,2020,],[$Sales$,$$$412,500,$$$398,600,,],[$Cost of Goods,$318,786,315,300,,],[$Gross Profit,$93,714,83,300,,],[$Depreciation$,29,800,29,652,,],[$Selling & Admin. Expense,$26,250,24,550,,],[$Other Operating Expense,$1,210,1,245,,],[$Net Operating Income,$36,454,27,853,,],[$Interest Expense,$8,582,8,457,,],[,$ Earnings Before Taxes,$27,872,19,396,,],[$Taxes$,6,968,4,849,,],[$Net Income,$20,904,14,547,,],[$Notes:$,,,,],[$Tax Rate,$25\mathrm{.}00\%,25\mathrm{.}00\%,,],[$Shares$,52,100,52,100,,],[$Earnings per Share,$$0\mathrm{.}40,$$$0\mathrm{.}28,,],[,,,,]]$

Big Rock Candy Mountain Mining Co$.$

Balance Sheet

For the Year Ended December $31,2020$

$\backslash$table$[[,2020,2019],[$Assets$],[$Cash$,$$$16,435,$$$11,596$