Garys TV had the following accounts and amounts in its financial statements on December 31, 2022. Assume that all balance sheet items reflect account balances at December 31, 2022, and that all income statement items reflect activities that occurred during the year then ended. Interest expense $ 6,100 Paid-in capital 22,800 Accumulated depreciation 6,200 Notes payable (long-term) 67,000 Rent expense 13,800 Merchandise inventory 138,000 Accounts receivable 52,000 Depreciation expense 3,100 Land 51,000 Retained earnings 166,500 Cash 24,500 Cost of goods sold 252,000 Equipment 42,000 Income tax expense 78,000 Accounts payable 45,000 Net sales 470,000 Required: Calculate the difference between current assets and current liabilities for Garys TV at December 31