Use the following information to answer questions 23 & 24.

Washington Corporation has the following financial data for 2011 and 2010.

	2011	2010
ASSETS
Current Assets:
Cash	37,000	9,000
Marketable Securities	8,000	11,000
Accounts Receivable	32,000	25,000
Other Current Assets	13,000	10,000
Total Current Assets	90,000	55,000
Fixed Assets (net)	135,000	120,000
TOTAL ASSETS	225,000	175,000
LIABILITIES
Current Liabilities	71,000	40,000
Long-term Liabilities	34,000	35,000
TOTAL LIABILITIES	105,000	75,000
TOTAL STOCKHOLDERS