Financial statements of Rukavina Corporation follow:   Comparative Balance Sheet   Ending Balance Beginning Balance  Assets:      Cash and cash equivalents $36 $38  Accounts receivable 39 44  Inventory 34 35  Property, plant and equipment 386 360  Less accumulated depreciation  202  191  Total assets $293 $286  Liabilities and stockholders’ equity:      Accounts payable $71 $61  Bonds payable 176 220  Common stock 81 80  Retained earnings  (35)  (75)  Total liabilities and equity $293 $286   Income Statement  Sales $518  Cost of goods sold  336  Gross margin 182  Selling and administrative expense  113  Net operating income 69  Income taxes   21  Net income   $48 Cash dividends were $8