=+5. The net income reported on the income statement for the year was $55,000, and depreciation of fixed assets for the year was $22,000. The balances of the current asset and current liability accounts at the beginning and end of the year are shown below.

End Beginning Cash $ 65,000 $ 70,000 Accounts receivable 100,000 90,000 Inventories 145,000 150,000