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

Assets			Liabilities and Equity
Cash	$ 80		Accounts payable	$223
Accounts receivable (net)	180		Other liabilities	62
Notes receivable	67		Total current liabilities	285
Inventories	215		Long-term liabilities	94
Prepaid expenses	34		Total liabilities	379
Total current assets	576		Shareholders' equity:
Plant assets (net)	264		Capital stock	132
			Retained earnings	329
			Total shareholders' equity	461
Total assets	$840		Total liabilities and equity	$840

Consider Notes receivable to be liquid assets.

Quick assets total: