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 131,400 170,763.00 Depreciation expense 21,600 22,074.00 Interest expense 16,200 16,611.00 Inventories 111,600 115,200 Long-term debt 135,000 138,713.00 Net fixed assets 376,879.00 399,600 Notes payable 59,400 64,800 Operating expenses (excl. depr.) 50,400 61,823.00 Retained earnings 122,400 136,800 Sales 255,600 336,950.00 Taxes 9,900 18,927.00 What is the entry for the current year's cost of goods sold on a common-sized income statement?