December 31 December 31 2021 2020 Accounts Receivable 5,000 4,000 Inventory 6,500 5,200 Prepaid Insurance 8000 4,400 Accounts Payable-Inventory 8,000 9,000 Accounts Payable-Operating 11,000 13,000 Fees Earned 46,000 Cost of Goods Sold 13,000 Insurance Expense 8,000 Operating Expenses 25,000 Computer cash collected from customers. Computer the cash paid for inventory. Computer cash paid for insurance. Computer cash paid for operating expenses