has reported its auditied financial statements for the year-end 2018 in Table 1. Table 1: Auditied Balance Sheet for 2018 YE Balance Sheet Items Audited Dec 31, 2018 Cash & marketable securities 97 Accounts receivable 195 Inventories 280 Gross property, plant & equipment 1,700 Accumulated depreciation 340 Accounts payable 95 Short term debt 140 Current portion of the long term debt Long term debt 46 697 Common stock 350 460 Paid in capital Retained earnings For 2019, the unaudited balance sheet and income statement are presented in Tables 2 and 3, respectively. Table 2: Unauditied Balance Sheet for 2019 YE Before Audit Balance Sheet Items Dec 31, 2019 Cash & marketable securities 105 Accounts receivable 255 Inventories 310 Gross property, plant & equipment 1,860 Accumulated depreciation 370 Accounts payable 110 Short term debt 168 Current portion of the long term debt 55 Long term debt 617 Common stock 350 Paid in capital 460 Retained earnings Table 3: Unauditied Income Statement for 2019 YE Before Audit Income Statement Items Dec 31, 2019 Sales Cost of goods sold Operating expenditures Interest expense Taxes 4,700 3,050 580 56 170