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

$131,400,171,009\mathrm{.}00$

Depreciation expense

$21,600,22,119\mathrm{.}00$

Interest expense

$16,200$

$16,641\mathrm{.}00$

Inventories

$\backslash$table$[[111,600,115,200],[135,000,138,302\mathrm{.}00$