The following financial information is for Priscoll Company. Priscoll Company Balance Sheets December 31 Assets 2022 2021 Cash $70,000 $65,000 Debt investments (short-term) 55,000 40,000 Accounts receivable (net) 104,000 90,000 Inventory 230,000 165,000 Prepaid expenses 25,000 23,000 Land 130,000 130,000 Building and equipment (net) 260,000 185,000 Total assets $874,000 $698,000 Liabilities and Stockholders' Equity Notes payable (current) $170,000 $120,000 Accounts payable 65,000 52,000 Accrued liabilities 40,000 40,000