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Cash $ 34,290 $ 68,580 Accounts receivable (net) 160,020 Inventory 114,300 137,160 Plant assets (net) 457,200 137,160 411,480 ======================================== HCS 380 Wileyplus Exercise 13-13 (Solution with Excel file) FOR MORE CLASSES VISIT www.hcs380rank.com Just enter the value and get the answer, this excel file will work for any value The condensed financial statements of Elliott Company for the years 2013 and 2014 are presented below. ELLIOTT COMPANY Balance Sheets December 31 (in thousands) 2014 2013 Current assets Cash and cash equivalents $330 $360 Accounts receivable (net) 648 Inventory 655 578 585 Prepaid expenses Total current assets 130 160 1,763 1,683