Liabilities Current liabilities: \begin{tabular}{|c|c|c|c|} \hline Notes payable & $10,000 & $6,000 & ds \\ \hline Accounts payable & 43,524 & 30,242 & \\ \hline Accrued and withheld payroll taxes & 6,250 & 5,400 & \\ \hline Total current liabilities & $59,774 & $41,642 & \\ \hline \end{tabular} Stockholders' Equity Common stock ( $10par ) \begin{tabular}{ll} $100,000 & $84,000 \\ $270,126170,126 & 75,108 \\ $329,900 & $159,108 \\ \hline & $200,750 \end{tabular} Miller Electronics Corporation Comparative Balance Sheet December 31,202 and 20-1 Assets 20-2 Amount 20-1 Amount 20-2 Amount 20-1 Amount Increase (Decrease) Percent Current assets: Cash \begin{tabular}{ll|l} Receivables (net) & 73,642 & 47,510 \\ Merchandise inventory & 92,060 & 50,396 \\ Supplies and prepayments & 3,788 & 1,158 \\ Total current assets & $212,390 & $121,070 \end{tabular} Property, plant, and equipment: \begin{tabular}{lll} Office equipment.(net) & $12,150 & $8,490 \\ Factory equipment (net) & 105,360 & 71,190 \\ Total prop., plant, and equip. & $117,510 & $79,680 \\ Total assets & $329,900 & $200,750 \end{tabular} Liabilities Current liabilities: Notes payable Accounts payable Accrued and withheld Davroll taxes 6,250 $10,000 $6,000 43,524 30,242 5,400