The condensed financial statements of Sunland Company for the years 2016 and 2017 are presented as follows. (Amounts in thousands.) SUNLAND COMPANY Balance Sheets December 31 2017 2016 Current assets Cash and cash equivalents Accounts receivable (net) Inventory Prepaid expenses $330 500 520 $360 430 450 160 1,400 Total current assets 1,470 Investments Property, plant, and equipment (net) Intangibles and other assets 420 380 510 $2,460 $2,330 $820 440 1,070 $2,460 $2,330 530 Total assets Current liabilities Long-term liabilities Stockholders' equity-common $930 470 1,060 Total liabilities and stockholders' equity