A comparative balance sheet and income statement is shown for Cruz, Incorporated. CRUZ, INCORPORATED Comparative Balance Sheets At December 31 Assets Cash Accounts receivable, net Prepaid expenses Inventory Total current assets Furniture Accumulated depreciation-Furniture Total assets Liabilities and Equity Accounts payable Wages payable Income taxes payable 2021 2020 $ 73,200 31,400 $ 18,300 38,800 65,700 72,800 4,100 3,300 174,400 82,700 (12,800) $ 219,600 133,200 93,500 (7,100) $ 244,300 $ 11,500 $ 16,200 6,800 3,800 1,100 2,100 19,400 22,100 22,700 55,700 42,100 77,800 173,100 134,500 29,100 7,300 $244,300 $ 219,600 Total current liabilities Notes payable (long-term) Total liabilities Equity Common stock, $5 par value Retained earnings Total liabilities and equity CRUZ, INCORPORATED Income Statement For Year Ended December 31, 2021