Accounts receivable Inventory Prepaid expenses. Totals Accounts payable Salaries payable Interest payable Totals POPUL December 31 2023 $132,000 93, 800 55, 600 $281, 400 $ 90,000 27,000 51, 200 $168, 200 2022 $111,400 126,600 51,200 $289, 200 $69, 200 39,400 42, 200 $150, 800