\begin{tabular}{lcc} & \multicolumn{2}{c}{ Beginning-of-Year Balances } \\ \cline { 2 - 3 } Total assets & $45,000 & $162,000 \\ Total stockholders' equity & 12,900 & 66,000 \\ Current liabilities & 10,300 & 56,000 \\ Total liabilities & 32,100 & 96,000 \end{tabular} \begin{tabular}{lcc} & \multicolumn{2}{c}{ Other Data } \\ \cline { 2 - 3 } Average net accounts receivable & $7,700 & $4,100 \\ Average inventory & 6,800 & 34,400 \\ Net cash provided by operating activities & 5,600 & 25,500 \\ Capital expenditures & 1,800 & 12,300 \\ Dividends & 470 & 3,600 \end{tabular} Selected hypothetical financial data of Target and Wal-Mart for 2022 are presented