Audio City, Incorporated, is developing its annual financial statements at December $31.$ The statements are complete except for the statement of cash flows. The completed comparative balance sheets and income statement are summarized below:

$\backslash$table$[[$Balance Sheet at December $31,$Current Year,Previous Year$],[\backslash$table$[[$Cash$],[$Accounts Receivable$],[$Inventory$],[$Equipment$],[$Accumulated Depreciation$-$Equipment$]],\backslash$table$[[$$$77,600$Lalal