Cusic Industries had the subsequent operating results for 2010, sales = $15,300 cost of goods sold = $10,900 depreciation expense = $2,100 interest expense = $520 dividends paid = $500. At the beginning of the year net fixed assets were $11,800 current assets were $3,400 as well as current liabilities were $1,900. At the end of the year net fixed assets were $12,900 current assets were $3,950 and current liabilities were $1,950. The tax rate for 2010 was 40 percent