A comparative balance sheet and income statement is shown for Cruz, Incorporated.

$\backslash$table$[[$CRUZ$,$ INCORPORATED,$],[$Comparative Balance,Sheets$],[$At December $31,2021,,],[$Assets$,,2020,],[$Cash$,85,600,$$$21,300,],[$Accounts receivable, net,$36,800,45,200,],[$Inventory$,77,100,84,900,],[$Prepaid expenses,$4,700,3,900,],[$Total current assets,$204,200,155,300,],[$Furniture$,94,700,110,500,],[$Accumulated depreciation$-$Furniture,$(14,700),(8,400),],[$Total assets,$$284,200,$$$257,400,],[$Liabilities and Equity,,,$],[$Accounts payable,$13,400,$$$19,000,],[$Wages payable,$8,000,4,500,],[$Income taxes payable,$1,400,2,500,],[$Total current liabilities,$22,800,26,000,],[$Notes payable $($long$-$term$),28,900,66,400,],[$Total liabilities,$51,700,92,400,],[$Equity$,,,],[$Common stock, $$5$ par value,$204,000,162,300,],[$Retained earnings,$28,500,2,700,],[$Total liabilities and equity,$$284,200,$$$257,400,]]$

$\backslash$table$[[\backslash$table$[[$CRUZ$,$ INCORPORATED$],[$Income Statement$],[$For Year Ended December $31,2021]],],[,$$$440,700$