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

$\backslash$table$[[\backslash$table$[[$Siam Traders$],[$Balance Sheet$],[$As of December $31,2022],[($amounts in thousands$)]]],[$Cash$,91,000,$Accounts Payable,$19,000],[$Accounts Receivable,$44,000,$Debt,$24,000],[$Inventory$,48,000,$Other Liabilities,$6,000],[$Property Plant & Equipment, Gross,$234,000,$Total Liabilities,$49,000],[$Accumulated Depreciation,$78,000,$Paid$-$In Capital,$69,000],[$Property Plant & Equipment, Net,$156,000,$Retained Earnings,$247,000],[$Other Assets,$26,000,$Total Equity,$316,000],[$Total Assets,$365,000,$Total Liabilities & Equity,$365,000]]$

$\backslash$table$[[\backslash$table$[[$Siam Traders$],[$Balance Sheet$],[$As of March $31,2023],[($amounts in thousands$)]]],[$Cash$,96,000,$Accounts Payable,$25,000],[$Accounts Receivable,$45,000,$Debt,$23,300],[$Inventory$,38,000,$Other Liabilities,$-6,720$