\begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{4}{|c|}{ GHI, LLC has the following Balance Sheet information during the tax year } & \\ \hline & 12.31 .21 & & 12.31 .22 & \\ \hline Cash & 30,000.00 & & 60,000.00 & \\ \hline AccountsReceivable(netofuncollectableamounts) & 20,000.00 & & 60,000.00 & \\ \hline Inventories & 150,000.00 & & 74,000.00 & \\ \hline Prepaid Rent & 3,500.00 & & 2,500.00 & \\ \hline Prepaid Expenses & 5,000.00 & & 9,600.00 & \\ \hline Investments & 250,000.00 & & 250,000.00 & \\ \hline Total Assets & 458,500.00 & & 456,100.00 & \\ \hline Accounts Payable & 25,000.00 & & 20,000.00 & \\ \hline Accrued Payroll & 0.00 & & 2,500.00 & \\ \hline Accrued Payroll Tax & 0.00 & & 750.00 & \\ \hline Long Term Debt & 125,700.00 & & 134,850.00 & \\ \hline Equity & 307,800.00 & & 298,000.00 & \\ \hline Total Liabilities and Equity & 458,500.00 & 0.01 & 456,100.00 & 0.01 \\ \hline \multicolumn{4}{|c|}{ Calculate the net accrual to cash adjustment for GHI, LLC. } & \\ \hline \multicolumn{4}{|c|}{ Show your work by calculating the adjustment for each applicable account. } & \\ \hline \multicolumn{4}{|c|}{ Note whether the adjustment is an increase or a decrease to taxable income. } & \\ \hline \end{tabular}