Kaeser Corporation's most recent balance sheet appears below. Assets: Comparative Balance Sheet Ending Beginning Balance Balance Current assets: Cash and cash equivalents Accounts receivable Inventory Total current assets Property, plant, and equipment Less accumulated depreciation Net property, plant, and equipment Total assets Liabilities and stockholders' equity: Current liabilities: Accounts payable $ 44 $ 36 54 60 32 37 138 133 527 460 339 289 188 171 $ 318 $ 384 $ 46 $ 41