30 of 30 < > Hogwart Corporation's books revealed the following for 2020 and 2019: 2020 2019 Cash $27,750 $21,250 Accounts receivable 42,000 37,500 Inventory 72,250 61,600 Other prepaid assets 12,500 12,500 Accounts payable 41,250 38,000 Other current payables 13,000 15,000 Shareholders' equity 100,250 79,850 Sales 525,000 450,750 Cost of goods sold 300,000 240,750