Grouper Corporation had the following 2021 income statement data: Sales $195,290 Cost of goods sold 120,000 Gross profit 75,290 Operating expenses (includes depreciation of $20,840) 49,920 Profit $25.370 The following accounts increased during 2021 by the amounts shown: Accounts Receivable, $17,230; Inventory, $10.930; Accounts Payable. $13,150; Mortgage Payable $40,000.