for each Account Accounts payable 2021 2020 34,400 33,200 35,800 30,960 Accounts receivable 20,840 22,840 Accre undefined Additional paid in capital 36,000 38,800 50,400 46,840 Cash Common Stock 8,000 10,000 COGS 151,640 165,920 Depreciation expense 10,000 17,600 Interest expense 20,000 24,000 Inventories 20,780 21,560 Long-term debt 30,240 ? Net fixed assets 209,700 247,680 Notes payable 17,600 Operating expenses (excl. depr.) 15,600 Retained earnings 93,960 102,960 Sales 169,600 192,800 Taxes 322,000 359,200 13,200 16,400