A partial balance sheet ($s in thousands) for Captain D's Sportswear is shown below.

Assets:		Liabilities:
Cash	$67	Accounts payable	$243
Accounts receivable (net)	171	Other liabilities	89
Notes receivable	58	Total current liabilities	332
Inventories	210	Long-term liabilities	117
Prepaid expenses	34	Total liabilities	449
Total current assets	540	Shareholders' equity:
Plant assets (net)	258	Capital stock	151
		Retained earnings	198
		Total stockholders