Previous Year Current Year Change Cash $ 38 $ 261 + 223 Cash Accounts Receivable 78 181 + 103 Operating Inventory 275 138 - 137 Operating Equipment 515 590 + 75 Investing Accumulated Depreciation-Equipment (42) (74) + 32 Operating Total $ 864 $ 1,096 Salaries and Wages Payable $ 13 $ 56 43 Operating Notes Payable (long-term) 448 530 + 82 Financing Common Stock 13 13 NE 0 Financing Retained Earnings Total 390 497 + 107 Operating $ 864 69 $ 1,096