Respond to each classmate 100 words a piece. 

Build a balance sheet based on the data below.

Note: Some of the listed items do not below on a balance sheet

	Balance sheet as of Dec. 31, 2018
	Cash	$4,438				Accounts payable	$4,661
	Accounts receivable	4,874				Notes payable	858
	Inventory	10,444				Current liabilities	$5,519
	Current assets	$19,756
						Long-term debt	$14,537
	Net fixed assets	$37,211				Owners’ equity	36,911
	Total assets	$56,967				Total liab. & equity	$56,967

	Balance sheet as of Dec. 31, 2019
	Cash	$5,620				Accounts payable	$4,520
	Accounts receivable	6,617				Notes payable	806
	Inventory	10,733				Current liabilities	$5,326
	Current assets	$22,970
						Long-term debt	$17,334
	Net fixed assets	$39,049				Owners’ equity	39,359
	Total assets	$62,019				Total liab. & equity	$62,019