A comparative balance sheet and income statement is shown for Cruz, Incorporated.

$\backslash$table$[[\backslash$table$[[$CRUZ$,$ INCORPORA$],[$Comparative Balance$]],\backslash$table$[[$eets$],[2021]],2020],[\{$

$\backslash$table$[[$Assets$],[$Cash$]]\}],[],[$Accounts receivable, net,$38,900,48,100],[$Inventary$,81,300,90,300],[$Prepaid expenses,$5,100,4,100],[$Total current assets,$216,000,165,200],[\backslash$table$[[$Furniture$],[$Accumulated depreciation$-$Furniture$]],\backslash$table$[[102,900],[(15,900)$