2011 2012 Accounts payable 8,100 7,800 Accounts receivable 6,000 6,600 Accruals 1,000 1,500 Accumulated depreciation 5.300 ??? Additional paid-in-capital 9,000 9,600 Cash 12,6001 ??? Common stock at par @ $0.20 2,000 2,400 Gross fixed assets 55,000 64,000 Inventory 4,200 4,800 Long-term debt 19,000 19,500 Notes payable 4,400 3,900 Retained earnings 29,000 30,000 Net income 2,750 4,560 Depreciation expense 2,500 3,900 1. The 2012 cash balance is S a. 8,200 b. 8,300 8,400 8,500 e. 8,600 2. Accumulated depreciation in 2012 was $ 9.200 b. 9,4501 c. 9,700 d. 9,950 e. 10,200