Some recent financial statements for Smolira Golf Corporation follow. SMOLIRA GOLF CORPORATION 2020 and 2021 Balance Sheets Assets 2020 2021 Liabilities and Owners Equity 2020 2021 Current assets Current liabilities Cash $ 34,485 $ 37,928 Accounts payable $ 36,712 $ 42,632 Accounts receivable 17,851 27,856 Notes payable 19,108 16,275 Inventory 3,640 42,672 Other 19,954 24,714 Total $ 55,976 $ 108,456 Total $ 75,774 $ 83,621 Long-term debt $ 115,500 $ 174,101 Owne