As of December 31 Austin's Cycle Shop Consolidated Balance Sheet (in thousands, except per-share amounts) 2012 2011 Assets Current Assets: Cash and cash equivalents $827 $580 Short-term investments 1,189 1,157 Accounts receivable 1,242 1,303 Inventories 652 362 Prepaid expenses and other current assets 705 412 Total Current Assets 4,615 3,814 Long-term investments 3,202 2,017 Property and equipment, net 2,913 1,969 Goodwill and other intangibles 10 Other assets 1,787 1,142 Total Assets 12,527 $8,962 Liabilities and Shareholders' Equity Current Liabilities: Accounts payable $361 $250 Income taxes payable 576 411 Accrued payroll and related expenses 571 392 Other accrued liabilities 750 728 Total Current Liabilities 2,258 1,781 Long-term debt 343 143 2,601 1,924 Total Liabilities Shareholders' Equity: Common stock and additional paid-in capital, $0.001 par value 5,400 shares authorized: 4,002 shares issued and outstanding in 2012 and 3,210 shares in 2011, 198 options outstanding 5,011 3,210 Retained earnings 4,915 3,828 Total Shareholders' Equity 9,926 7,038 Total Liabilities and Shareholders' Equity $12,527 $8,962 a. 2021 Annual report shows that your total liabilities now exceed your total assets. Would you be concerned? If yes, why? b. Inventories are increasing every year. Would you be concerned? Why? c. Your accounts payable numbers keep increasing every year. What does that mean? d. Which business driver would be the top focus for each of these functions: Finance: Sales: Human Resources: Executive Team: Information Technology