Forten Company's current year income statement, comparative balance sheets, and additional information follow. For the year, $(1)$ all sales are credit sales, $(2)$ all credits to Accounts Receivable reflect cash receipts from customers, $(3)$ all purchases of inventory are on credit, and $(4)$ all debits to Accounts Payable reflect cash payments for inventory.

$\backslash$table$[[\backslash$table$[[$FORTEN COMPANY$],[$Comparative Balance Sheets$],[$December $31]],$durrent Year,Prior Year$],[$Assets$],[$Cash$,$$$49,800,$$$73,500$