The condensed financial statements of Elliott Company for the years 2013 and 2014 are presented below.

ELLIOTT COMPANY Balance Sheets December 31 (in thousands)
	2014	2013
Current assets
Cash and cash equivalents	$ 330	$ 360
Accounts receivable (net)	470	400
Inventory	460	390
Prepaid expenses	130	160
Total current assets	1,390	1,310
Property, plant, and equipment (net)	410	380
Investments	10	10
Intangibles and other assets	530	510
Total assets	$2,340	$2,210
Current liabilities	$ 820	$ 790
Long-term liabilities	480	380
Stockholders