#4 Category. Prior year Current year Accounts payable 41,400 45,000 Accounts receivable 115,200 122,400 Accruals 16,200 13,500 Additional paid in capital 200,000 216,660 Cash ??? ??? Common Stock @ par value 37,600 42,000 COGS 131,400 173,019.00 Depreciation expense 21,600 23,232.00 Interest expense 16,200 16,400.00 Inventories 111,600 115,200 Long-term debt 135,000 137,069.00