Marbry Corporation's balance sheet and income statement appear below:   Marbry Corporation's Comparative Balance Sheet   Ending Balance Beginning Balance   Assets       Current assets:         Cash and cash equivalents $ 34       $ 31           Accounts receivable 41       50           Inventory 54       50         Total current assets 129       131         Property, plant and equipment 450       400           Less: accumulated depreciation 255       250         Net property, plant, and equipment 195        150         Total assets $324       $281         Liabilities and stockholders' equity       Current liabilities:         Accounts payable $ 47       $ 45           Accrued liabilities 20       16           Income taxes payable 45       45         Total current liabilities 112       106         Bonds payable 103       120         Total liabilities 215       226         Stockholders' equity:         Common stock 35       30           Retained earnings 74       25         Total stockholders' equity 109      55         Total liabilities and stockholders' equity $324       $281           Income Statement   Sales $650     Cost of goods sold 317     Gross margin 333     Selling and administrative expenses 266     Net operating income 67     Gain on sale of plant and equipment 19     Income before taxes 86     Income taxes 32     Net income $ 54   Cash dividends were $5