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Presented Below Are Condensed Data from the Financial Statements of Gallo

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Presented below are condensed data from the financial statements of Gallo Factory for 2017 and 2016.The figures are expressed in thousands.Use this information to answer the questions that follow.
Required: Based on the information provided,is Gallo Factory considered a business or nonbusiness entity? How do you know by examining the financial statements?
 Statement A 20172016 Total current assets $82,309$80,080 Property, plant, and equipment  (net of accumulated depreciation) 63,45162,724 Investments 3031,061 Other assets 3,4382,606 Total assets $149,501$146,471 Total current liabilities $33,928$28,668 Long-term debt 20,49125,676 Deferred income taxes and contingencies 4,1745,208 Total liabilities $58,593$59,552 Total stockholders’ equity $90,908$86,919 Total liabilities and stockhol ders’ equity $149,501$146,471 Statement B 20172016 Net sales $209,203$174,206 Cost of sales 136,225114,284 Gross profit $72,978$59,922 Selling, general, and administrative expenses 63,89553,520 Other income (expense) 693(118) Income (loss) before income taxes $9,776$6,284 Income tax expense $3,534$3,388 Net income (loss) 6,242$3,896\begin{array}{lrr}\text { Statement A }&2017&2016\\\\\text { Total current assets } & \$ 82,309 & \$ 80,080 \\\text { Property, plant, and equipment } & & \\\text { (net of accumulated depreciation) } & 63,451 & 62,724 \\\text { Investments } & 303 & 1,061 \\\text { Other assets } & 3,438 & 2,606\\\text { Total assets }&\$149,501&\$146,471\\\\\text { Total current liabilities } & \$ 33,928 & \$ 28,668 \\\text { Long-term debt } & 20,491 & 25,676 \\\text { Deferred income taxes and contingencies } & 4,174 & 5,208 \\\text { Total liabilities } & \$ 58,593 & \$ 59,552 \\\text { Total stockholders' equity } & \$ 90,908 & \$ 86,919 \\\text { Total liabilities and stockhol ders' equity } & \$ 149,501 & \$ 146,471 \\\\\text { Statement B }&2017&2016\\\text { Net sales } & \$ 209,203 & \$ 174,206 \\\text { Cost of sales } & 136,225 & 114,284 \\\text { Gross profit } & \$ 72,978 & \$ 59,922 \\\text { Selling, general, and administrative expenses } & 63,895 & 53,520 \\\text { Other income (expense) } & 693 & (118)\\\text { Income (loss) before income taxes } & \$ 9,776 & \$ 6,284 \\\text { Income tax expense } & \$ {3,534} & \$ 3,388 \\\text { Net income (loss) } &{6,242}&{\$ 3,896}\end{array}


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