Selected comparative financial statement data for Benton Inc. are shown below. BENTON 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 678 586 498 Inventory 630 526 573 Prepaid expenses 41 52 29 Total current assets $ 1,434 $ 1,315 $ 1,200 Total current liabilities $ 886 $ 829 $ 754 Additional information: (in thousands) 2021 2020 2019 Allowance for doubtful accounts $ 50 $ 45 $ 40 Credit sales 4,182 3,938 3,663 Cost of goods sold 2,877 2,676 2,355