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BG Wholesalers is developing its annual financial statements at December 31, current year. The statements are complete except for the statement of cash flows. The completed comparative balance sheets and income statement are summarized: Current Year Prior Year Balance sheet at December 31 $ 39,100 35,400 45,000 125,100 S 31,300 31,400 40,100 102,000 26,900 S 177,900 S 30,900 3,700 51,800 74,500 17,000 Cash Accounts receivable Merchandise inventory Property and equipment Less: Accumulated depreciation 500 Accounts payable Accrued wages expense Note payable, long-term Contributed capital Retained earnings $ 39,700 3,200 46,800 93,700 27,700 211,100S 177,900 Income statement for current year Sales Cost of goods sold Other expenses Net income $135,000 85,000 39,300 $ 10,700 Additional Data: a. Bought equipment for cash, $23,100. b. Paid $5,000 on the long-term note payable. C, issued new shares of stock for $19,200 cash. d. No dividends were declared or paid. e. Other expenses included depreciation, $6,600; wages, $20,900; taxes, $6,400; other, $5,400. f. Accounts payable includes only inventory purchases made on credit. Because there are no liability accounts relating to taxes or other expenses, assume that these expenses were fully paid in cash