POLAR OPPOSITES Income Statement For the year ended December 31, 2018 (S in millions) Net sales Cost of goods sold (35) Depreciation expense (4)

POLAR OPPOSITESIncome StatementFor the year ended December 31, 2018(S in millions)Net salesCost of goods sold(35)Depreciation expense(4)Operating expenses(21)Net income$5POLAR OPPOSITESBalance SheetDecember 31, 2018($ in millions)Cash$1Accounts receivable (not)16Merchandise inventory14Machinery (net)44Total assetsAccounts payableAccrued expenses payableNoles payableCommon stockRetained earningsTotal liabilities and stockholders' oquity$75