Deblt-to-Equity Ratlo he following financial data is from Hi-Tech Instruments' financial statements (thousands of dollars except earnings per share.) 2016 Sales revenue $210,000 Cost of goods sold 125,000 Net income Dividends Earnings per share 6.15 12,300 2,600 Hi-Tech Instruments, Inc. Balance Sheet Thousands of Dollars) Dec. 31, 2016 Dec. 31, 2015 Assets Cash Accounts receivable (net) Inventory 22300 $18,000 41,000 42,000 39,500 103,800 52,600 15,600 $172,000 43,700 Total current assets Plant assets (net) Other assets Total assets Liabilities and Stockholders' Equity Notes payable-banks 102,700 50,500 13,800 $167,000 1 $6,000 $6,000