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 $101,858 2020 $ 90,260 Accounts receivable 103,606 85,031 Inventories 39,341 35,808 Total current assets $244,805 $211,099 Net fixed assets Total assets 65,396 $310,201 41,167 $252,266 Accounts payable Accruals $ 28,862 32,534 16,376 80,038 $157,810 $ 21,960 24,409 13,416 $ 59,785 65,688 $125,473 Notes payable Total current liabilities $ 77,772 Long-term debt Total liabilities Common stock 94,500 87,000