Williams Company is a manufacturer of auto parts having the following financial statements for 2021-2022. Balance Sheet December 31 Cash Accounts receivable Inventory Total current assets Long-lived assets Total assets Current liabilities Long-term debt Shareholders' equity Total debt and equity 2022 $ 276,000 166,000 401,000 $ 843,000 1,800,000 $ 2,643,000 392,000 900,000 1,351,000 $ 2,643,000 Income Statement For the years ended December 31 2021 $ 151,000 241,000 191,000 $ 583,000 1,660,000 $ 2,243,000 335,000 960,000 948,000 $ 2,243,000