2019 2018 ASSETS Current Assets Cash 6,000 9,000 Financial assets at FVPL (Note 1) 35,000 18,000 Accounts receivable 62,000 49,000 Prepaid rent 5,000 4,000 Inventory 40,000 60,000 Total Current Assets 148,000 140,000 Noncurrent Assets Equipment - net (Notes 2, 3 and 4) 119,000 105,000 Copyrights (Note 4) 46,000 50,000 Total Noncurrent Assets 165,000 155,000 TOTAL ASSETS 313,000 295,000 LIABILITIES AND EQUITY Current Liabilities Accounts payable 46,000 42,000 Income taxes payable 4,000 6,000 Salaries and wages payable 8,000 4,000 Short-term loans payable 8,000 10,000 Total Current Liabilities 66,000 62,000 Noncurrent Liability Long-term loans payable 60,000 67,000 Total Liabilities 126,000 129,000 Equity Share capital - ordinary, P10 par 100,000 100,000 Share premium-ordinary 30,000 30,000 Retained earnings (Note 5) 57,000 36,000 Total Equity 187,000 166,000 TOTAL LIABILITIES AND EQUITY 313,000 295,000