Use the balance sheets and information provided about revenue and expenses to answer the question.

$\backslash$table$[[\backslash$table$[[$Gulf Shipping Company$],[$Balance Sheet$],[$As of December $31,2022],[($amounts in thousands$)]],],[$Cash$,143,000,$Accounts Payable,$19,000],[$Accounts Receivable,$41,000,$Debt,$32,000],[$Inventory$,58,000,$Other Liabilities,$40,000],[$Property Plant & Equipment, Gross,$210,000,$Total Liabilities,$91,000$