\begin{tabular}{|c|c|c|c|c|} \hline & \multicolumn{2}{|c|}{ Account Balance } & \multicolumn{2}{|c|}{ Effect on } \\ \hline & Beg. Of & End of & Balance & Cash \\ \hline & Year & Year & Sheet & Flow \\ \hline \multicolumn{5}{|l|}{ Current Assets: } \\ \hline & & & & \\ \hline Inventory & $500,000 & $800,000 & & \\ \hline & & & & \\ \hline Accounts Receivable & $600,000 & $400,000 & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline \multicolumn{5}{|l|}{ Current Liabilities: } \\ \hline & & & & \\ \hline Accounts Payable & $300,000 & $400,000 & & \\ \hline & & & & \\ \hline Accrued Income Taxes & $200,000 & $100,000 & & \\ \hline \end{tabular}