Summarized versions of Espinola Corporation's financial statements for two recent years are as follows.

Complete Espinola Corporation's financial statements by determining the missing amounts denoted by the letters. If necessary, round numbers up to the nearest whole dollar.

(Round the tax calculation to the nearest thousand dollars. Use parentheses when entering a net decrease in cash)

	2019	2018
Income Statement	(in Thousands)
Revenues	$ K	$15,750
Cost of goods sold	11,070	A
Other expenses	1,270	1,250
Income before income taxes	1,590	1,890
Income taxes (35%)	L	662
Net income	$ M	$ B
Statement of Retained Earnings
Beginning balance	$ N	$2,770
Net income	O	C
Dividends	(84)	(130)
Ending balance	$ P	$ D
Balance Sheet
Assets
Cash	$ Q	$ E
Property, plant, and equipment	1,577	1,356
Other assets	R	11,877
Total assets	$ S	$14,493
Liabilities
Current liabilities	$ T	$5,690
Long-term debt	4,800	3,320
Other liabilities	1,005	1,150
Total liabilities	$9,600	$ F
Stockholders' equity:
Common stock	$275	$275
Retained earnings	U	G
Other stockholders' equity	160	190
Total stockholders' equity	V	4,333
Total liabilities and stockholders' equity	$ W	$ H
Cash Flow Statement
Net cash provided by operating activities	$ X	$1,075
Net cash used in investing activities	(240)	(475)
Net cash used in financing activities	(560)	(550)
Increase (decrease) in cash	(90)	I
Cash at beginning of year	Y	1,210
Cash at end of year	$ Z	$ J