A skeleton of Rosario Company's balance sheet appears as follows (amounts in thousands):

Cash 75 Total current liabilities 1,900

Receivable (a) Long- term note payable (e)

Inventories 725 Other long- term liabilities 980

Prepaid expenses (b)

Total Current Assets (c) Stockholder's equity 2,325

Plant Assets, net (d)

Other assets 2,000 Total liabilities and

Total Assets 6,800 Stockholders' equity (f)

Rosario's current ratio is 0.80 and its acid test ratio is 0.40.

Required: Complete Rosario Company's balance sheet.