The condensed financial statements of Sunland Company for the years 2019 and 2020 are presented below. SUNLAND COMPANY Balance Sheets December 31 (in thousands) 2020 2019 Current assets Cash and cash equivalents $330 $360 Accounts receivable (net) 590 520 Inventory 520 450 Prepaid expenses 130 160 Total current assets 1,570 1,490 Property, plant, and equipment (net) 410 380 Investments 130 130 Intangibles and other assets 530 510 Total assets $2,640 $2,510 Current liabilities $940 $910 Long-term liabilities 540 440 Stockholders' equity-common 1,160 1,160