Comparative balance sheets for Pin and San Corporations at December 31, 2010, are as follows (in thousands): Pin San Current assets $1,040 $ 480 Land 400 800 Buildingsnet 2,400 800 Equipmentnet 1,760 1,920 Total assets $5,600 $4,000 Current liabilities $ 400 $ 480 Capital stock, $10 par 4,000 1,600 Additional paid-in capital 400 1,120 Retained earnings 800 800 Total equities $5,600 $4,000