11 Points 34 35 Analysis of balance sheets 36 37 38 Cash (5 in thousands) Balance sheets 2019 2020 Changes $ Points $300 $495 1 39 Accounts receivable 40 Inventories 41 Other current assets 42 Total current assets 700 915 1 600 780 125 160 1 $1,725 $2.350 3 43 Gross fixed assets. $4,650 $4,950 1 44 Accumulated depreciation 1,700 2,200 1 45 Net fixed assets $2.950 $2,750 1 46 Total assets $4.675 $5,200 1 47 LIABILITIES (DEBT) AND EQUITY 48 Accounts payable $400 5640 1 49 Short-term notes payable 250 300 1 50 Total current liabilities $650 $940 1 51 Long-term debt 1,250 1,325 1 52 Total liabilities $1,900 $2,265 1 53 Common equity 54 Common stock (par & paid in capital) 55 Retained earnings 56 Total common equity 57 Total liabilities and equity 58 $1,100 $1,100 1,675 1,735 1 $2,775 $2,835 1 $4.675 $5.100 1 Total 17 59 FO 17 points