Joshua & White Technologies: December 31 Balance Sheets
(Thousands of Dollars)
Assets			2019	2018
Cash and cash equivalents			$21,000	$20,000
Short-term investments			3,759	3,240
Accounts Receivable			52,500	48,000
Inventories			84,000	56,000
Total current assets			$161,259	$127,240
Net fixed assets			223,097	200,000
Total assets			$384,356	$327,240

Has the companys ability to manage its assets improved or Not? How does it compare industry average?"