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Guedea Corporation's most recent balance sheet and income statement appear below: Statement of Financial Position December 31, Year 2 and Year 1 (in thousands of dollars) Year 2 Year 1 Assets Current assets: Cash Accounts receivable Inventory Prepaid expenses $78 $ 188 138 188 58 158 208 48 Total current assets Plant and equipment, net 492 1,060 572 970 Total assets $1,552 $1,542 Liabilities and stockholders' E Current liabilities: quity $ 118 $ 138 90 316 Accounts payable Accrued liabilities Notes payable, short term 90 296 260 Total current liabilities 280 Bonds payable Total liabilities Stockholders' equity 556 596 Preferred stock, $100 par value, 13% Common stock, $2 par value Additional paid-in capital--common stock Retained earnings 200 400 250 146 200 400 250 96 Total stockholders' equity 996 946 Total liabilities and stockholders' equity $1,552 $1,542