The condensed financial statements of Oriole Company for the years 2021 and 2022 are presented below. ORIOLE COMPANY Balance Sheets December 31 (in thousands) 2022 2021 Current assets Cash and cash equivalents $330 $360 Accounts receivable (net) 610 540 Inventory 520 450 Prepaid expenses 130 160 Total current assets 1,590 1,510 Property, plant, and equipment (net) 410 380 Investments 150 150 Intangibles and other assets 530 510 Total assets $2,680 $2,550