Kiwi Incorporated, headquartered in Boston, Massachusetts, designs, manufactures, and markets headphones and other audio components. The following is Kiwi's (simplified) balance sheet from a recent fiscal year ending on June 30. KIWI, INCORPORATED CONSOLIDATED BALANCE SHEET June 30, 2022 (dollars in thousands) ASSETS Current assets: Cash Short-term investments Accounts receivable Inventories Other current assets Total current assets Long-term investments Property, plant, and equipment, net Other noncurrent assets Total assets LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accounts payable $ 14,604 11,421 18,256 2,251 24,707 71,239 131,606 20,904 12,718 $236,467 $ 30,580 18,713 Accrued expenses Unearned revenue Short-term notes payable Total current liabilities Long-term debt 8,647 6,436 64,376 29,423