i Current accounts Current Accounts: December 31, 2020 2019 Current assets: Cash and cash equivalents .... $ 93,900 $ 24,000 Accounts receivable 69,700 64,400 Inventories 88,200 86,000 Prepaid expenses 2,900 2,400 Current liabilities: Accounts payable 57,900 55,700 Income tax payable 18,900 17,000 Accrued liabilities 15,000 27,400