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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 ) 648 578 Inventory 655 585 Prepaid expenses 130 160 Total current assets 1,763 1,683 Property , plant , and equipment ( net ) 410 380 Investments 188 188 Intangibles and other assets 530 510
Total assets $ 2,891 $ 2,761 Current liabilities $ 998 $ 968 Long-term liabilities 675 575 Stockholders ’ equity — common 1,218 1,218
Total liabilities and stockholders ’ equity $ 2,891 $ 2,761
ELLIOTT COMPANY Income Statements For the Year Ended December 31 ( in thousands ) 2014 2013 Sales revenue $ 3,995 $ 3,655 Costs and expenses