Freiman Corporation's most recent balance sheet and income statement appear below:

Balance Sheet
December 31, Year 2 and Year 1
(in thousands of dollars)
	Year 2			Year 1
Assets
Current assets:
Cash	$	170		$	130
Accounts receivable, net		245			265
Inventory		130			140
Prepaid expenses		45			45
Total current assets		590			580
Plant and equipment, net		750			750
Total assets	$	1,340		$	1,330
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	140		$	160
Accrued liabilities		95			95
Notes payable, short term		65			75
Total current liabilities		300			330
Bonds payable		295			305
Total liabilities		595			635
Stockholders' equity:
Common stock, $2 par value		110			110
Additional paid-in capital		225			225
Retained earnings		410			360
Total stockholders' equity		745			695
Total liabilities & stockholders' equity	$	1,340		$	1,330

Income Statement
For the Year Ended December 31, Year 2
(in thousands of dollars)
Sales (all on account)	$	1,510
Cost of goods sold		880
Gross margin		630
Selling and administrative expenses		384
Net operating income		246
Interest expense		45
Net income before taxes		201
Income taxes (30%)		60
Net income	$	141

The working capital at the end of Year 2 is: