Dahlia Industries had the following operating results for 2009: sales = $14,592; cost of goods sold = $11,856; depreciation expense = $2,166; interest expense = $513; dividends paid = $570. At the beginning of the year, net fixed assets were $10,374, current assets were $3,648, and current liabilities were $2,052. At the end of the year, net fixed assets were $11,058, current assets were $4,389, and current liabilities were $2,394. The tax rate for 2009 was 32 percent.