Item 2022 2023 Accounts payable 570 370 Accounts receivable 530 ??? Accruals 1,020 1,120 Cash 320 570 Common Stock 2,020 2,270 COGS 4,020 4,260 Depreciation expense 220 370 Interest expense 190 210 Inventories 3,020 3,270 Long-term debt 1,520 1,670 Net fixed assets 2,720 2,520 Notes payable 770 600 Operating expenses (excl. depr.) 320 450 Retained earnings ??? 820 Sales 5,020 6,020 Taxes 140 160 .If dividends paid in 2022 were $30, the 2021 Retained Earnings balance was $ a. 590 b. 550 c. 790 d. 630 e. 650 8. The firm's return on equity (ROE) for 2023 is_ a. 9.39 b. 15.36 c. 8.74 d. 18.45 e. 7.25 9. The cash flow from operating activities in 2023 was $ a. 430 b. 350 c. 405 d. 330 e. 630 %. 10. The company spent $ _ on new Fixed Assets in 2023. a. 170 b. 190 c. 210 d. 150 e. 250