Corsig Corporation had the following comparative current assets and current liabilities: Dec. 31, 2021 Dec. 31, 2020 Current assets Cash $25,000 $30,000 Debt investments 40,000 10,000 Accounts receivable 60,000 90,000 Inventory 110,000 90,000 Prepaid expenses 35,000 25,000 Total current assets $270,000 $245,000 Current liabilities Accounts payable $120,000 $110,000 Salaries and wages payable 40.000 30.000 Income tax payable 10,000 15,000