#$3$

$\backslash$table$[[$Category$.,$Prior Year,Current Year$],[$Accounts payable,???,???$],[$Accounts receivable,$320,715,397,400],[$Accruals$,40,500,33,750],[$Additional paid in capital,$500,000,541,650],[$Cash$,17,500,47,500],[$Common Stock,$94,000,105,000],[$COGS$,328,500,430,387\mathrm{.}00$