2017 2018 $ Assets: Current assets Cash Accounts receivable Inventory Prepaid insurance Property plant and equipment Accumulated depreciation Net PP&E Total assets 15 58 40 eo S & 53 52 5 140 (45) 95 S213 201408 150 (55) 95 $ 211 S Liabilities: Accounts payable 35 $ 21 Wages payable 12 16 Interest payable 5 2 Taxes payable 3 4 Long-term debt 92 92 Equity: Common stock 50 50 Retained earnings 16 26 Total liabilities and equity $ 213 $ 211 Required: Discuss the firm's financial performance by providing FIVE (5) relevant points based on the balance sheet above