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B Category Prior year Current year Accounts payable 41,400 45,000 Accounts receivable 115,200 122,400 Accruals 16,200 13,500 Additional paid in capital 200,000 216,660 Cash

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B Category Prior year Current year Accounts payable 41,400 45,000 Accounts receivable 115,200 122,400 Accruals 16,200 13,500 Additional paid in capital 200,000 216,660 Cash ??? ??? Common Stock @par value 37,600 42,000 COGS 131,400 178,094.00 Depreciation expense 21,600. 22,945.00 Interest expense 16,200 16,083.00 Inventories 111,600 115,200

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