Balance Sheet December 31, 2024 ($ in thousands) Assets Cash Short-term investments Accounts receivable Inventory Property, plant, and equipment (net) Total assets Liabilities and Shareholders' Equity Current liabilities $ 290 240 290 380 1,900 $ 3,100 Long-term liabilities Paid-in capital Retained earnings $ 490 440 1,200 970 Total liabilities and shareholders' equity $ 3,100 The company's 2024 income statement reported the following amounts ($ in thousands): Net sales Interest expense Income tax expense Net income Required. $ 5,500 80 190 250