fter 1 Mesa Verde Construction, Co. Balance Sheet December 31 st, current year ( $ in thousands) \begin{tabular}{|l|c|c|} \hline & Current Year & Prior Year \\ \hline Cash & $2,300 & $800 \\ \hline Accounts Receivable & 1,500 & 1,200 \\ \hline Inventory & 2,800 & 1,700 \\ \hline Buildings & 11,000 & 11,000 \\ \hline Less: Accumulated Depreciation & $2,000 & (1,000) \\ \multicolumn{1}{|c|}{ Total Assets } & $15,600 & $13,700 \\ \hline Accounts Payable & & \\ \hline Contingent Liability & $1,450 & $1,700 \\ \hline Common Stock & 1,500 & 0 \\ \hline Retained Earnings & 8,000 & 8,000 \\ \hline Total Liabilities \& SHE & 4,650 & 4,000 \\ \hline & $15,600 & $13,700 \\ \hline \end{tabular} fter 1 Mesa Verde Construction, Co. Balance Sheet December 31 st, current year ( $ in thousands) \begin{tabular}{|l|c|c|} \hline & Current Year & Prior Year \\ \hline Cash & $2,300 & $800 \\ \hline Accounts Receivable & 1,500 & 1,200 \\ \hline Inventory & 2,800 & 1,700 \\ \hline Buildings & 11,000 & 11,000 \\ \hline Less: Accumulated Depreciation & $2,000 & (1,000) \\ \multicolumn{1}{|c|}{ Total Assets } & $15,600 & $13,700 \\ \hline Accounts Payable & & \\ \hline Contingent Liability & $1,450 & $1,700 \\ \hline Common Stock & 1,500 & 0 \\ \hline Retained Earnings & 8,000 & 8,000 \\ \hline Total Liabilities \& SHE & 4,650 & 4,000 \\ \hline & $15,600 & $13,700 \\ \hline \end{tabular}