Some recent financial statements for Smolira Golf, Incorporated, follow. SMOLIRA GOLF, INCORPORATED Balance Sheets as of December 31, 2021 and 2022 Assets 2021 2022 Liabilities and Owners Equity 2021 2022 Current assets Current liabilities Cash $ 3,001 $ 2,957 Accounts payable $ 2,188 $ 2,670 Accounts receivable 4,732 5,711 Notes payable 1,785 2,186 Inventory 12,618 13,712 Other 97 114 Total $ 20,351 $ 22,380 Total $ 4,070 $ 4,970 Long-term debt $ 14,000 $ 16,760 Owners equity Common stock and paid-in surplus $ 41,500 $ 41,500 Fixed assets Accumulated retained earnings 15,689 39,623 Net plant and equipment $ 54,908 $ 80,473 Total $ 57,189 $ 81,123 Total assets $ 75,259 $ 102,853 Total liabilities and owners equity $ 75,25