The Fisheries Processing Corporation prepared the following income statement and comparative balance sheet for 2021: FISHERIES PROCESSING CORPORATIONIncome StatementYear Ended December 31, 2021Sales ......................................................................................................................................$ 1,800,000Cost of goods sold ................................................................................................................880,000Gross profit ...........................................................................................................................920,000Depreciation expense ..........................................................................................................227,000Other operating expenses ....................................................................................................197,000Interest expense ...................................................................................................................165,000Loss on sale of land ..............................................................................................................120,000Income before taxes .............................................................................................................211,000Income taxes ........................................................................................................................70,800Profit .....................................................................................................................................$ 140,200FISHERIES PROCESSING CORPORATIONComparative Balance SheetDecember 3120212020AssetsCash$ 385,200$ 200,000Accounts receivable640,000670,000Merchandise inventory2,336,0002,090,000Property, plant, and equipment880,000800,000Less: Accumulated depreciation(787,000)(560,000)Goodwill219,000219,000Total Assets$ 3,673,200$ 3,419,000Liabilities and Shareholders' EquityAccounts payable$ 389,000$ 265,000Other accrued payables160,000240,000Dividends payable80,00080,000Income taxes payable27,00042,000Note payable (long-term)180,000560,000Bonds payable900,000400,000Common...