Harold Limited's condensed financial statements provide the following information HAROLD LIMITED Statement of Financial Position Dec 31, 2017 Dec 31, 2016 Cash $52,000 $60,000 Accounts receivable (net) 198,000 80,000 FVNI investments (shortterm) 80,000 40,000 Inventory 440,000 360,000 Prepaid expenses 3,000 7,000 Total current assets 773,000 547,000 Property, plant, and equipment (net) 857,000 853,000 Total assets $1,630,000 $1,400,000 Accounts payable $220,000 $145,000 Other current