The following items (in thousands) are taken from the financial statements of Huang Company for the year ending December 31, 2014: 
What is total equity and liabilities at December 31, 2014?
Definitions:
Battery Drain
A condition where a vehicle or device's battery loses charge due to electrical devices consuming power, often when the engine or main power source is off.
Electrical Loads
Devices or components in an electrical circuit that consume electric power, such as lights, appliances, and machines.
Average Accounting Return
A measure of the profitability of an investment, calculated as the average annual net income divided by the average investment.
Time Value
The concept in finance that money available at the present time is worth more than the same amount in the future due to its potential earning capacity.
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