The 2021 financial statements of Canbuild Inc. are presented below (unit measure in thousand). 2021 2020 Cash 40 30 Accounts receivable(net) 228 219 Inventory 106 137 Equipment 134 175 Accumulated depreciation-equipment (110) (130) Total assets 398 431 Accounts payable 82 75 Dividends payable 36 33 Long-term loan payable 107 107 Common shares 110 110 Retained earnings 63 106 Total liabilities and shareholders' equity 398 431 Sales revenues Cost of goods sold 1,245 (655) Depreciation expenses Other operating expenses Net income During fiscal year 2021, Canbuild sold a piece of its equipment. The equipment sold had originally cost $153,000. (98) (324) 168