Financial statements for Emad Company appear below: Emad Company Statement of Financial Position December 31, 2020, and 2019 (dollars in thousands) Current assets: Cash and marketable securities Accounts receivable Inventory Prepaid expenses Total current assets Noncurrent assets: Plant & equipment, net Total assets Current liabilities: 2020 2019 $ 110 $100 180 180 110 100 80 80 480 460 1,850 1,790 $2,330 $2,250 Accounts payable $ 170 $ 170