The condensed financial statements of Sunland Company for the years 2021 and 2022 are as follows. Sunland Company Balance Sheets December 31 (in thousands) 2022 2021 Current assets Cash and cash equivalents $340 $390 Accounts receivable (net) 430 440 Inventory 480 350 Prepaid expenses 130 160 Total current assets 1,380 1,340 Property, plant, and equipment (net) 440 380 Investments 1 10 Other assets 500 550 Total assets $2,321 $2,280 Current liabilities $810 $800 Long-term liabilities 421 390 Stockholders' equity-common 1,090 1,090 Total liabilities and stockholders' equity $2,321 $2.280