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Laiho Industries's 2020 and 2021 balance sheets (in thousands of dollars) are shown. Laiho Industries: Balance Sheets as of December 31 (thousands of dollars) 2021 Cash $102,233 2020 $ 90,300 Accounts receivable 104,115 87,049 Inventories 39,838 36,143 Total current assets $246,186 $213,492 Net fixed assets 65,132 42,139 Total assets $311,318 $255,631 Accounts payable Accruals $31,749 28,216 18,329 73,696 $151,990 $ 23,860 21,119 16,049 $ 61,028 63,146 $124,174 93,000 Notes payable Total current liabilities $ 78,294 Long-term debt Total liabilities Common stock Retained earnings 103,000 56,328 38,457 Total common equity $159,328 $131,457 Total liabilities and equity $311,318 $255,631