USE THE DATA IN THE TABLE BELOW TO ANSWER THE FOLLOWING $3$ QUESTIONS

$\backslash$table$[[\backslash$table$[[$Balance Sheets for the Years Ending December $31,],[($All amounts are in dollars$)]]],[,$Year $1,$Year $2],[$Cash$,32,800,34,200],[$Accounts receivable,$196,800,188,100],[$Inventory$,311,600,342,000],[$Total current assets,$541,200,564,300],[\backslash$table$[[$Gross fixed assets$*],[($Accumulated depreciation$)]],\backslash$table$[[1,279,200$