The Johnson Corporation reported the following income statement and balance sheet amounts and additional information for the end of the current year. Net sales revenue (all credit) Cost of goods sold Gross profit Selling/general expenses Interest expense Net income Current assets Long-term assets Total assets Current liabilities Long-term liabilities Common stockholders' equity Total liabilities and stockholders' equity End of current year End of prior year $805,000 $509,000 $296,000 $184,000 $ 32,000 $ 80,000 $ 71,000 $20,000 $329,000 $280,000 $400, $300,000 $ 56,000 $16,000 $ 84,000 $164,000 $260,000 $120,000 $400,000 $300,000 Inventory and prepaid expenses account for $28,000 of the current year's current assets. Average inventory for the current year is $12,000. Average net accounts receivable for the current year is $52,000. There are 40,000 shares of common stock outstanding.