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

$\backslash$table$[[37,600,42,000],[131,400,172,149\mathrm{.}00$