2002 2001 Assets Cash and cash equivalents $102,850 $89,725 Accounts Receivable $103,365 $85,527 Inventories $38,444 $34,982 Total current assets $244,659 $210,234 2 Fixed assets $67,165 $42,436 3 Total assets $311,824 $252.670 4 15 Liabilities and equity 16 Accounts payable $30,761 $23,109 17 Accruals $30.477 $22,656 18 Notes payable $16,717 $14,217 19 Total current liabilities $77,955 $59,982 20 Long-term debt $76,264 $63,914 21 Total liabilities $154,219 $123.896 22 Common stock 23 Retained Earnings $100,000 $90,000 $57,605 $38,774 24 Total common equity $157.605 $128,774