Crane Company, a major retailer of bicycles and accessories, operates several stores and is a publicly traded company. The comparative balance sheet and income statement for Crane as of May 31, 2025, are as follows. The company is preparing its statement of cash flows. Crane Company Comparative Balance Sheet As of May 31 2025 2024 Current assets Cash $28,000 $19,800 Accounts receivable 75,500 57,600 Inventory 218,600 250,900 Prepaid expenses 9,000 7,100 Total current assets 331,100 335,400 Plant assets Plant assets 594,700 506,500 Less: Accumulated depreciation-plant assets 151,100 124,700 Net plant assets 443,600 381,800 Total assets $774,700 $717,200