The following partial balance sheet ($ in thousands) for Paisano Seafood Inc. is shown below.

Current assets:			Current liabilities:
Cash	$ 67		Accounts payable	$234
Accounts receivable (net)	178		Other liabilities	77
Notes receivable	52		Total current liabilities	311
Inventories	219		Long-term liabilities	109
Prepaid expenses	40		Total liabilities	420
Total current assets	556		Shareholders' equity:
Plant assets (net)	268		Capital stock	135
			Retained earnings	269
			Total shareholders' equity	404
Total assets	$824		Total liabilities and equity	$824

Quick assets total:

$245 thousand.

$297 thousand.

$337 thousand.

$67 thousand.