Name. Comparative Balance Sheets For Years Ended December 31, 2026-2023 2026 2025 2024 2023 Cash $77,000 $70,000 $44,000 $55,000 Accounts receivable, net 60,000 54,000 46,000 33,000 Merchandise inventory 55,000 41,000 43,000 29,000 Plant assets, net 140,000 120,000 90,000 80,000 Total assets $332,000 $285,000 $223,000 $197,000 Current liabilities $37,000 $35,000 $29,000 $25,000 Long-term liabilities 100,000 110,000 100,000 120,000 Common stock 30,000 30,000 30,000 30,000 Retained earnings 165,000 110,000 64,000 22,000 Total liabilities and equity $332,000 $285,000 $223,000 $197,000 Liquidity and Efficiency 2026 2025 2024 Current ratio Acid-test ratio Accounts receivable turnover nventory turnover otal asset turnover Solvency 2026 2025 2024 f Ratios +