\begin{tabular}{|c|c|c|} \hline & 202 & 201 \\ \hline \multicolumn{3}{|l|}{ Assets } \\ \hline \multicolumn{3}{|l|}{ Current assets: } \\ \hline Cash & $42,900 & $22,006 \\ \hline Receivables (net) & 73,642 & 47,510 \\ \hline Merchandise inventory & 92,060 & 50,396 \\ \hline Supplies and prepayments & 3,788 & 1,158 \\ \hline Total current assets & $212,390 & $121,070 \\ \hline \multicolumn{3}{|l|}{ Property, plant, and equipment: } \\ \hline Office equipment (net) & $12,150 & $8,490 \\ \hline Factory equipment (net) & 105,360 & 71,190 \\ \hline Total property, plant, and equipment & $117,510 & $79,680 \\ \hline \multirow[t]{2}{*}{ Total assets } & $329,900 & $200,750 \\ \hline & & \\ \hline \multicolumn{3}{|l|}{ Current liabilities } \\ \hline Notes payable & $10,000 & $6,000 \\ \hline Accounts payable & 43,524 & 30,242 \\ \hline Accrued and withheld payroll taxes & 6,250 & 5,400 \\ \hline Total current liabilities & $59,774 & $41,642 \\ \hline Stockholders' Equity & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline & y