The following condensed information was reported by Peabody Toys, Inc., for 2013 and 2012:

	($ in 000s)
	2013			2012
Income statement information
Net sales	$	5,200		$	4,200
Net income		180			124
Balance sheet information
Current assets	$	800		$	750
Property, plant, and equipment (net)		1,100			950
Total assets	$	1,900		$	1,700
Current liabilities	$	600		$	450
Long-term liabilities		750			750
Paid-in capital		400			400
Retained earnings		150			100
Liabilities and shareholders