The following condensed information was reported by Peabody Toys, Inc., for 2021 and 2020:

	($ in thousands)
	2021				2020
Income statement information
Net sales	$	5,600			$	4,600
Net income		294				132
Balance sheet information
Current assets	$	840			$	790
Property, plant, and equipment (net)		1,460				1,110
Total assets	$	2,300			$	1,900
Current liabilities	$	1,020			$	670
Long-term liabilities		790				790
Common stock		300				300
Retained earnings		190				140
Liabilities and shareholders equity	$	2,300			$	1,900