Some recent financial statements for Earl Grey Golf Corp. follow. EARL GREY GOLF CORP. 2017 and 2018 Statement of Financial Position Assets Liabilities and Owners Equity 2017 2018 2017 2018 Current assets Current liabilities Cash $ 21,920 24,700 Accounts payable $ 19,920 $ 27,700 Accounts receivable 11,916 15,800 Notes payable 16,000 9,600 Inventory 24,034 27,700 Other 10,243 15,900 Total $ 57,870 68,200 Total $ 46,163 $ 53,200 Long-term debt $ 75,000 $ 91,800