Effect of Transactions on Current Position Analysis Data pertaining to the current position of Lucroy Industries Inc. follow: Cash $420,000 Marketable securities 172,500 Accounts and notes receivable (net) 315,000 Inventories 700,000 Prepaid expenses 50,000 Accounts payable 220,000 Notes payable (short-term) 230,000 Accrued expenses 290,000