6. The comparative balance sheet of JSA Ltd. at June 30, 2018, is as follows: June 30, 2018 June 30, 2017 Assets Current assets: Accounts receivable (net) $ 76 $ 60 Inventories 35 53 Prepaid expenses 2 1 113 114 Capital assets (net) 37 39 Long-term investments 2 2 Prepaid development costs 40 39 $192 $194 Liabilities and Shareholders' Equity Current liabilities: Bank indebtedness $ 18 $4 Accounts payable 64 71 Customer advances 13 8 Current portion of long-term debt 1 2 Current portion of future income taxes 2 98 86 Earnings Management 479Long-term debt 13 Liability for future income taxes 6 Provision for special items NOUT 0 Share capital 61 61 Retained earnings 16 28 $192 $194 JSA Ltd.'s 2018 income statement is as follows: Sales $233 Expenses: Cost of sales $184 Administrative and selling 35 Research and development 4 Depreciation and amortization 14 Interest 3 240 Loss before undernoted items (7) Income tax recovery 7 Provision for special items (12) Net loss for the year $ (12) Cash flow from operations for 2018 was $7