ES-25A. (Learning Objectives 6, 7: Show how to speed up cash flow from receivables evaluate liquidity through ratios) Marshall, Inc., reported the following items at December 31, 2016, and 2015: A1 Balance Sheets (Summarized) 2 Year-end 2016 201 Year-end 2016 50402015 5 Current assets: 6 Cash 7 Marketable securities 22,000 11,000 Other current liabilities 107,000 109,000 8 Accounts receivable, net 54,000 68,000 Long-term liabilities20,000 21000 9Inventory tcurrentliabilities: | 15,0005 11000 Accounts payableS 16,000S 17500 194,000 190,000 10 Other current ass 11 Long-term assets 12 Total assets 13 14 Income statement (partial): 2016 15 Sales Revenue 17 6,000 6,000 Stockholders equity 148,000 148,500 $ 291,000 5 296000 Total liabilities and equity $ 291,000 5 296000 $727,000