Use the starting balance sheet and statement of cash flows to answer the question.

Ruston Company

Balance Sheet

As of December $31,2023$

$($amounts in thousands$)$

Cash $90,000$ Accounts Payable $12,000$

Accounts Receivable $34,000$ Debt $36,000$

Inventory $51,000$ Other Liabilities $21,000$

Property Plant & Equipment, Gross $230,000$ Total Liabilities $69,000$

Accumulated Depreciation $55,000$ Paid$-$In Capital $59,000$

Property Plant & Equipment, Net $175,000$ Retained Earnings $228,000$

Other Assets $6,000$ Total Equity $287,000$

Total Assets $356,000$ Total Liabilities & Equity $356,000$