Category	Prior Year	Current Year
Accounts payable	???	???
Accounts receivable	320,715	397,400
Accruals	40,500	33,750
Additional paid in capital	500,000	541,650
Cash	17,500	47,500
Common Stock	94,000	105,000
COGS	328,500	428,482.00
Current portion long-term debt	33,750	35,000
Depreciation expense	54,000	54,614.00
Interest expense	40,500	41,442.00
Inventories	279,000	288,000
Long-term debt	335,813.00	400,586.00
Net fixed assets	946,535	999,000
Notes payable	148,500	162,000
Operating expenses (excl. depr.)	126,000	162,668.00
Retained earnings	306,000	342,000
Sales	639,000	853,752.00
Taxes	24,750	47,892.00

What is the current year's return on assets (ROA)?

What is the current year's return on equity (ROE)?

What is the current year's entry for long-term debt on a common-sized balance sheet?