elected comparative financial statement data for Kigio Inc. are shown below.

KIGIO INC. Statement of Financial Position (partial) December 31 (in thousands)
			2021			2020			2019
Current assets
	Cash		$	30		$	91		$	60
	Trading investments			55			60			40
	Accounts receivable, net			676			586			496
	Inventory			628			525			575
	Prepaid expenses			41			52			29
Total current assets			$	1,430		$	1,314		$	1,200
Total current liabilities			$	890		$	825		$	750

Additional information:

(in thousands)		2021			2020			2019
Allowance for doubtful accounts		$	50		$	45		$	40
Credit sales			4,190			3,940			3,700
Cost of goods sold			2,900			2,650			2,350