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Category Prior Year Current Year Accounts payable ??? ??? Accounts receivable 320,715 397,400 40,500 33,750 Accruals Additional paid in capital 500,000 541,650 Cash 17,500 47,500 94,000 105,000 328,500 429,292.00 Common Stock COGS Current portion long-term debt Depreciation expense Interest expense 33,750 35,000 54,000 55,887.00 40,500 41,946.00 Inventories 279,000 288,000 337,739.00 398,127.00 Long-term debt Net fixed assets 946,535 999,000 148,500 162,000 Notes payable Operating expenses (excl. depr.) 126,000 161,366.00 Retained earnings 306,000 342,000 Sales 639,000 850,306.00 Taxes 24,750 47,177.00 What is the current year's accounts payable balance