8

The following partial balance sheet ($ in thousands) for Paisano Seafood Inc. is shown below.

Current assets:			Current liabilities:
Cash	$ 74		Accounts payable	$237
Accounts receivable (net)	172		Other liabilities	76
Notes receivable	61		Total current liabilities	313
Inventories	216		Long-term liabilities	98
Prepaid expenses	43		Total liabilities	411
Total current assets	566		Shareholders' equity:
Plant assets (net)	265		Capital stock	133
			Retained earnings	287
			Total shareholders' equity	420
Total assets	$831		Total liabilities and equity	$831

Quick assets total:

$74 thousand.

$307 thousand.

$246 thousand.

$350 thousand.