2. The Company had quite a few changes during the past year. The changes for their dif- ferent balance sheet items from last year to this year were the changes in parentheses are declines; otherwise the changes are increases): ($8,000) for Receivables: ($4,100) for Payables: $6,000 for Cash; $7,700 for Short-term Notes Payable; ($4,100) for Plant, Property, & Equipment; and ($6,400) for Long-Term Debt. 2. Find the change in current liabilities