Question 8 E14.13 (LO 3), AP The condensed financial statements of Ness Company for the years 2021 and 2022 are as follows. Ness Company Balance Sheets December 31 (in thousands) Current assets Cash and cash equivalents Accounts receivable (net) Inventory Prepaid expenses Total current assets Investments Property, plant, and equipment (net) Other assets Total assets 2022 2021 $ 330 $ 360 470 400 460 390 130 160 1,390 1,310 10 10 410 380 530 510 $2,340 $2,210 $ 820 $ 790 Current liabilities Long-term liabilities Stockholders' equity-common 480 380 1,040 1,040 Total liabilities and stockholders' equity $2,340 $2,210