Statement of Financial Position 201 201 201 201 Assets 4 5 Liabilities 4 5 Current Assets Current Liabilities Cash 50 46 Accounts payable 42 48 Accounts Notes payable/short- receivable 22 12 term debt 7 5 Inventories 17 38 Total current assets 89 96 Total current liabilities 49 53 Long-Term Assets Long-Term Liabilities Net property, plant, and equipment 121 116 Long-term debt 128 136 Total long-term Total long-term assets 121 116 liabilities 128 136 Total Liabilities 177 189 Shareholders' Equity 33 23 Total Liabilities and Total Assets 210 212 Shareholders' Equity 210 212 If the above statement of financial position is for a retail company, what indications about this company would best be drawn from the changes in the statement of financial position between 2014 and 2015? The company has added a major new asset in terms of plant and equipment. The company has reduced its net working capital. The company has reduced its debt. The company is having difficulties selling its product. The company has experienced a significant rise in its market value