For the company WD40, using Excel to create and prepare comparative financial statements (Balance Sheet and Income Statement) for the two most recent years (2019 & 2020) . Round amounts to the nearest one-tenth of a percent.

WD-40 COMPANY CONSOLIDATED BALANCE SHEETS (In thousands, except share and per share amounts) August 31, August 31, 2019 2018 $ 27,233 48,866 219 Assets Current assets: Cash and cash equivalents Short-term investments Trade accounts receivable, less allowance for doubtful accounts of $300 and $340 at August 31, 2019 and 2018, respectively Inventories Other current assets Total current assets Property and equipment, net Goodwill Other intangible assets, net Deferred tax assets, net Other assets Total assets 72,864 40,682 7,216 147,995 45,076 95,347 10,652 403 3,189 302,662 69,025 36,536 13,337 167,983 36,357 95,621 13,513 511 3,074 317,059 $ $ $ Liabilities and Shareholders' Equity Current liabilities: Accounts payable Accrued liabilities Accrued payroll and related expenses Short-term borrowings Income taxes payable Total current liabilities Long-term borrowings Deferred tax liabilities, net Other long-term liabilities Total liabilities 18,727 18,513 15,301 21,205 844 74,590 60,221 11,688 10,688 157,187 19,115 26,240 14,823 23,600 2,125 85,903 62,800 11,050 1,817 161,570 WD-40 COMPANY CONSOLIDATED BALANCE SHEETS (In thousands, except share and per share amounts) August 31, August 31, 2019 2018 $ 27,233 48,866 219 Assets Current assets: Cash and cash equivalents Short-term investments Trade accounts receivable, less allowance for doubtful accounts of $300 and $340 at August 31, 2019 and 2018, respectively Inventories Other current assets Total current assets Property and equipment, net Goodwill Other intangible assets, net Deferred tax assets, net Other assets Total assets 72,864 40,682 7,216 147,995 45,076 95,347 10,652 403 3,189 302,662 69,025 36,536 13,337 167,983 36,357 95,621 13,513 511 3,074 317,059 $ $ $ Liabilities and Shareholders' Equity Current liabilities: Accounts payable Accrued liabilities Accrued payroll and related expenses Short-term borrowings Income taxes payable Total current liabilities Long-term borrowings Deferred tax liabilities, net Other long-term liabilities Total liabilities 18,727 18,513 15,301 21,205 844 74,590 60,221 11,688 10,688 157,187 19,115 26,240 14,823 23,600 2,125 85,903 62,800 11,050 1,817 161,570