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 $ 3,151 $ 3,207 Accounts payable $ 2,163 $ 2,620 Accounts receivable 4,757 5,761 Notes payable 1,760 2,136 Inventory 12,518 13,762 Other 92 109 Total $ 20,426 $ 22,730 Total $ 4,015 $ 4,865 Long-term debt $ 13,200 $ 15,960 Owners equity Common stock and paid-in surplus $ 39,000 $ 39,000 Fixed assets Accumulated retained earnings 15,664 39,258 Net plant and equipment $ 51,453 $ 76,353 Total $ 54,664 $ 78,258 Total assets $ 71,879 $ 99,083 Total liabilities and owners equity $ 71,87