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Year 2 290 ? Item Accounts payable Accounts receivable Accruals Capital surplus Cash Common stock Cost of goods sold Depreciation expense Year 1 550 510 1000 300 300 2000 4000 200 170 3000 1500 2700 Interest expense Inventory Long-term debt Net fixed assets Notes payable 750 Operating expense 300 Retained earnings ? Sales 5000 Taxes 120 In Year 2. accounts receivable was 1,110 190 590 2,200 4600 350 190 3,280 1,650 2,520 500 430 800 6000 140 Comouvour and