The 2016 income statement of Anderson Medical Supply Company reported net sales of $10 million, cost of goods sold of $6.0 million, and net income of $860,000.

The following table shows the company's comparative balance sheets for 2016 and 2015:

	($ in 000s)
	2016			2015
Assets
Cash	$	540		$	620
Accounts receivable		940			620
Inventory		1,500			910
Property, plant, and equipment (net)		3,600			3,320
Total assets	$	6,580		$	5,470
Liabilities and shareholders