Selected information from the 2018 and 2017 financial statements of Super Ratio Corporation is presented below: As of December 31 2018 2017 Cash $ 21,000 $ 35,000 Marketable securities (current) 27,000 22,000 Accounts receivable (net) 60,000 98,000 Inventory 105,000 142,000 Prepaid expenses 5,000 3,000 Land and building (net) 247,000 315,000 Accounts payable 57,000 75,000 Accrued expenses 10,000 14,000 Notes payable (short-term) 8,000 4,000 Bonds payable (due in three years) 52,000 66,000