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Question - Presented below is partial balance sheet information related to Batten Ltd., a United Kingdom company at December 31. All financial information has been translated from pounds to dollars.
BATTEN LTD. Balance Sheet (partial) (in thousands)
Fixed Assets
Tangible assets
$900,000
Current Assets
Stocks (inventory)
$300,000
Debtors
121,000
Investments
53,000
Cash
62,000
536,000
Creditors
Amounts falling due within one year
100,000
Net current assets
436,000
Total assets less current liabilities
1,336,000
Amounts falling due over one year
240,000
Total net assets
$1,096,000
Restate the asset side of the balance sheet in accordance with generally accepted accounting principles in the United States. (List assets in order of liquidity.)
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