Last year (2020), which is used as the base year, a firm had cash of $155, accounts receivable of $565, inventory of $245, and net fixed assets of $845. This year, the firm has cash of $195, accounts receivable of $585, inventory of $325, and net fixed assets of $965. 8. What is the common-base year value of accounts receivable? 9. What is the common-base year value of cash? 10. What is the common-base year value of net fixed assets