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Additional information for 2014: 1. Net income was $30,600. 2. Sales on account were $377,000. Sales returns and allowances amounted to $26,600. 3. Cost of goods sold was $201,000. 4. Net cash provided by operating activities was $58,500. 5. Capital expenditures were $26,100, and cash dividends were $17,300. Compute the following ratios at December 31, 2014. Exercise 13-13 Your answer is partially correct. The condensed financial statements of Elliott Company for the years 2013 and 2014 are presented below. ELLIOTT COMPANY Balance Sheets December 31 (in thousands) 2014 2013 Current assets