Twin Oak Corp has the following comparative balance sheet data Twin Oak Corp Balance Sheet December 31 2014 2013 2012 Cash 25,000 20,000 S 18,000 Receivables (net) 48,000 50.000 45,000 95,000 Prepaid Insurance 90,000 64,000 LT Investments 75,000 45,000 70,000 370,000 358,000 plant and equipment net 400,000 S640,000 S600,000 S533,000 S 70,000 S 75,000 S 70,000 Current liabilities Long-term debt 85,000 80,000 50,000 par 345,000 315,000 300,000 Common stock, S10 125.000 113.000 Retained Earnings 145.000 S640,000 S600,000 S533,000 outstanding shares average 33,000 shares