Category Prior Year Current Year Accounts payable 5,944.00 3,172.00 6,883.00 8,910.00 Accounts receivable Accruals Additional paid in capital Cash 5,707.00 20,040.00 ??? 2,850 22,941.00 500 6,068.00 13,905.00 ??? 2,850 18,484.00 500 Common Stock COGS Current portion long-term debt Depreciation expense 1,002.00 993.00 1,284.00 Interest expense 1,158.00 Inventories 13,082.00 6,737.00 Long-term debt 16,982.00 22,267.00 Net fixed assets 75,566.00 74,073.00 Notes payable 4,046.00 6,575.00 Operating expenses (excl. depr.) 19,950 20,000 Retained earnings 35,896.00 34,501.00 Sales 46,360 45,252.00 Taxes 350920 What is the firm's net income in the current year