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2011 2012 Accounts payable 8,100 7,800 -3 Accounts receivable 6,000 6,600 Accruals 1,000 1,500 Accumulated depreciation 5,300 ???? Additional paid-in-capital 9,000 9,600 Cash 12,600 ??? Common stock at par @ $0.20 2,000 2,400 21 Gross fixed assets 55,000 64,000 Inventory 4,200 4,800 Long-term debt 19,000 19,500 Notes payable 4,400 3,900 Retained earnings 29,000 30,000 Net income 2,750 4,560 Depreciation expense 2,500 3,900 2012 cash balance is $ 8,200 3,300 3,400 5,500 5,600 mulated depreciation in 2012 was $ -200 450 700 950 2,200