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 131,400 177,855.00 Depreciation expense 21,600 22,553.00 Interest expense 16,200 16.230.00 Inventories 111,600 115,200 Long-term debt 135,000 137,374.00 Net fixed assets 377,471.00 399,600 Notes payable 59,400 64,800 Operating expenses (excl. depr.) 50,400 61,364.00 Retained earnings 122,400 136,800 Sales Taxes 255,600 336,028.00 9,900 19,021.00