Question: Please help answer the 3 blank places for 2021! Assets Current assets Cash Accounts receivable Inventory Total 2020 Total assets $14,200 $ 18,260 23,100 54,780

\begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{2020 and 2021 Balance Sheets } \\ \hline Assets & 2020 & 2021 & Liabilities and Owners' Equity & 2020 & 2021 \\ \hline Current assets & & & Current liabilities & & \\ \hline Cash & $14,200 & $18,260 & Accounts payable & $58,400 & $61,820 \\ \hline Accounts receivable & 19,000 & 23,100 & Notes payable & 23,400 & 25,080 \\ \hline Inventory & 51,800 & 54,780 & & & \\ \hline \multirow[t]{5}{*}{ Total } & $85.000 & $96,140 & Total & $81,800 & $86,900 \\ \hline & & & Long-term debt & $32,000 & $22,000 \\ \hline & & & Owners' equity & & \\ \hline & & & Common stock and paid-in surplus & $44,000 & $44,000 \\ \hline & & & Retained earnings & 242,200 & 287,100 \\ \hline Net plant and equipment & $315,000 & $343,860 & Total & 286,200$ & $331,100 \\ \hline Total assets & 400,000$ & 440,000$ & Total liabilities and owners' equity & 400,000 & 440,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline Accounts receivable & & 19,000 & 4.75 & % & & 23,100 & 5.25 & % \\ \hline Inventory & & 51,800 & 12.95 & % & & 54,780 & 12.45 & % \\ \hline Total & $ & 85,000 & 21.25 & % & $ & 96,1407 & 21.85 & % \\ \hline \multicolumn{9}{|l|}{ Fixed assets } \\ \hline Net plant and equipment & $ & 315,000 & 78.75 & % & \$ & 343,860 & 78.15 & % \\ \hline Iotal assets & $ & 400,000 & 100.00 & % & $ & 440,000 & 100.00 & % \\ \hline \multicolumn{9}{|l|}{ Liabilities and Owners' Equity } \\ \hline \multicolumn{9}{|l|}{ Current liabilities } \\ \hline Accounts payable & $ & 58,400 & 14.60 & % & $ & 61,820 & 14.05 & % \\ \hline Notes payable & & 23,400 & 5.85 & % & & 25,080 & 5.70 & % \\ \hline Total & $ & 81,800 & 20.45 & % & $ & 86,900 & 19.75 & % \\ \hline Long-term debt & $ & 32,000 & & % & $ & 22,000 & 5.00 & % \\ \hline \multicolumn{9}{|l|}{ Owners' equity } \\ \hline Common stock and paid-in surplus & $ & 44,000 & 11.00 & % & $ & 44,000 & 10.00 & % \\ \hline Retained earnings & & 242,200 & 60.55 & % & & 287,100 & & % \\ \hline Total & $ & 286,200 & 71.55 & % & $ & 331,100 & & % \\ \hline Total liabilities and owners' equity & $ & 400,000 & 100.00 & % & $ & 440,000 & & % \\ \hline \end{tabular}
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