The 2021 balance sheet for Hallbrook Industries, Inc., is shown below. HALLBROOK INDUSTRIES, INC. Balance Sheet December 31, 2021 ($ in thousands) Assets Cash 230 Accounts receivable Inventory Short-term investments Property, plant, and equipment (net) 180 230 360 1,300 Total assets $2,300 Current liabilities Liabilities and Shareholders Equity 430 Long-term liabilities Paid-in capital 380 900 Retained earnings 590 $2,300 Total liabilities and shareholders' equity The company's 2021 income statement reported the following amounts (S in thousands) Net sales $4,900 Interest expense Income tax expense Net income 50 130 190