10.5 A motel has the following comparative balance sheets for 2 years: PROBE Assets 12-31-07 12-31-08 Current Assets Cash Credit card receivables Accounts receivable Inventory Marketable securities Prepaid expenses Total Current Assets Property, Plant & Equipment Land Building Accum. depreciation, building Furniture & equipment Accum. Depreciation, furniture & equipment Total Property, Plant & Equipment Total Assets $ 4,100 4,700 1.200 3,000 8,000 1,200 $ 22,200 $ 5,200 5,500 700 3,600 7,000 1,500 $ 23,500 $ 30,000 150,000 ( 41,900) 22,700 (15,400) $145,400 $167,600 $ 30,000 150,000 (50,200) 25,400 19.100) $136,100 $159,600 6.900 1,400 2,000 11,500 $ 21,800 $ 7.000 1.700 1,500 10.400 $ 20,600 Liabilities & Stockholders' Equity Current Liabilities Accounts payable Accrued expenses payable Income taxes payable Current portion of mortgage payable Total Current Liabilities Long-term Liabilities Long-term mortgage payable Total Liabilities Stockholders' Equity Capital stock, common Retained earnings Total Stockholders' Equity Total Liabilities & Stockholders' Equity 100,000 $121,800 89,600 $110,200 23,000 22.800 $ 45,800 $167,600 23,000 26,400 $ 49,400 $159,600 From this information, prepare a statement of changes to individual working capital accounts. nin