Foster Fabricators prepared the following balance sheet in preparing a loan application. Assets Current assets: Cash and cash equivalents Dec. 31, 2020 Dec. 31, 2019 $248,005 $419,465 Accounts receivable 38,283 34,839 Inventory 15,043 15,332 Prepaid expenses and other current assets 39,965 34,795 Income tax receivable 58,152 16,488 Investments 415,199 338,592 Total current assets 814,647 859,511 Property, plant, & equipment, net 1,217,220 1,106,984 Long-term investments 622,939 1496,106 Other assets 70,260 64,716 Total assets $2,725,066 $2,527,317 Liabilities and Shareholders' Equity