#4 Item Prior year Current year Accounts payable 8,177.00 7,998.00 Accounts receivable 6,028.00 6,526.00 Accruals 1,030.00 1,457.00 Cash ??? ??? Common Stock 10,661.00 11,608.00 COGS 12,694.00 18,246.00 Current portion long-term debt 5,049.00 5,084.00 Depreciation expense 2,500 2,811.00 Interest expense 733 417 Inventories 4,183.00 4,821.00 Long-term debt 13,081.00 14,028.00 Net fixed assets 50,327.00 54,901.00 Notes payable 4,352.00 9,917.00 Operating expenses (excl. depr.) 13,977 18,172 Retained earnings 28,940.00 29,930.00 Sales 35,119 46,935.00 Taxes 2,084 2,775 #4 Item Prior year Current year Accounts payable 8,177.00 7,998.00 Accounts receivable 6,028.00 6,526.00 Accruals 1,030.00 1,457.00 Cash ??? ??? Common Stock 10,661.00 11,608.00 COGS 12,694.00 18,246.00 Current portion long-term debt 5,049.00 5,084.00 Depreciation expense 2,500 2,811.00 Interest expense 733 417 Inventories 4,183.00 4,821.00 Long-term debt 13,081.00 14,028.00 Net fixed assets 50,327.00 54,901.00 Notes payable 4,352.00 9,917.00 Operating expenses (excl. depr.) 13,977 18,172 Retained earnings 28,940.00 29,930.00 Sales 35,119 46,935.00 Taxes 2,084 2,775