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 $131,400,170,140\mathrm{.}00$

Depreciation expense

$21,600$

$22,818\mathrm{.}00$

Interest expense

$16,200$

$16,446\mathrm{.}00$

Inventories

$111,600$

$115,200$

$\backslash$table$[[$Long$-$term debt,$135,000,139,281\mathrm{.}00$