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 131,400 171,352.00

Depreciation Expense 21,600 23,794.00

Interest Expense 16,200 16,828.00

Inventories 111,600 115,200

Long Term Debt 135,000 139,414.00

Net fixed assets 379,043.00 399,600

Notes Payable 59,400 64,800

Operating Expenses(excl. depr) 50,400 62,481.00

Retained Earnings 122,400 136,800

Sales 255,600 337,867.00

Taxes 9,900 18,575.00

What is the entry for the current year's cost of goods sold on a common-sized income sheet?

Answer format: Percentage round to: 2 decimal places (Example 9.24% , % sign required. Will accept decimal format rounded to 4 decimal places ex. (0.0924)