Category.

Prior year

Current year

Accounts payable

$41,400$

$45,000$

Accounts receivable

$115,200$

$122,400$

Accruals

$16,200$

$13,500$

Additional paid in capital

$200,000$

$216,660$

Cash $??????$

Common Stock@ par value

$37,600$

$42,000$

COGS $131,400,170,015\mathrm{.}00$

Depreciation expense

$21,600,23,727\mathrm{.}00$

Interest expense

$16,200$

$16,753\mathrm{.}00$

Inventories

$111,600$

$115,200$

Long$-$term debt

$135,000$

$138,268\mathrm{.}00$

Net fixed assets

$378,358\mathrm{.}00,399,600$

Notes payable

$59,400,64,800$

Operating expenses $($excl$.$ depr.$)$

$50,400,63,202\mathrm{.}00$

Retained earnings

$122,400$

$136,800$

$\backslash$table$[[$Sales$,255,600,336,700\mathrm{.}00$