b) Complete the following adjustments for the income statement. I | Dec. 31. 2012 Change in Value Adj. Crop inventories Accounts receivable Prepaid expenses Cash in growing crops Accounts payable Accrued interest Income taxes payable Current portion deferred taxes $50,000 22,000 6,000 25,000 32,000 2,000 5,000 2.000 Dec. 31, 2013 $60,000 17,000 4,000 25,000 35,000 3,000 5,000 1,000