Hirshberg Corporation's comparative balance sheet appears below: Comparative Balance Sheet Ending Balance Beginning Balance Assets: Current assets: Cash and cash equivalents $ 63,000 $ 43,000 Accounts receivable 36,700 43,000 Inventory 79,300 73,000 Total current assets 179,000 159,000 Property, plant, and equipment 362,000 353,000 Less accumulated depreciation 208,000 176,000 Net property, plant, and equipment 154,000 177,000 Total assets $ 333,000 $ 336,000 Liabilities and stockholders' equi