The statement of financial position as of December 31, 2020, for Taube Corporation follows: (all amounts in thousands) Assets Current assets Non-current assets Liabilities and Shareholders' Equity $65,000 Current liabilities $26,000 93,000 Long-term liabilities 49,000 Shareholders' equity 83,000 Total liabilities and $158,000 shareholders' equity $158,000 Total assets The company's management is evaluating a couple of options to finance the acquisition of new equipment with a cost of $38 million. lower debt to equity higher interest rate lower interest rate higher debt to equity lower debt to equity higher net debt as a percentage of total capitalization lower net debt as a percentage of total capitalization The statement of financial position as of December 31, 2020, for Taube Corporation follows: (all amounts in thousands) Assets Current assets Non-current assets Liabilities and Shareholders' Equity $65,000 Current liabilities $26,000 93,000 Long-term liabilities 49,000 Shareholders' equity 83,000 Total liabilities and $158,000 shareholders' equity $158,000 Total assets The company's management is evaluating a couple of options to finance the acquisition of new equipment with a cost of $38 million. lower debt to equity higher interest rate lower interest rate higher debt to equity lower debt to equity higher net debt as a percentage of total capitalization lower net debt as a percentage of total capitalization