Prior Year Current Year 3,171.00 5,957.00 6,965.00 9,039.00 5,771.00 6,119.00 Category Accounts payable Accounts receivable Accruals Additional paid in capital Cash Common Stock COGS 19,940.00 13,746.00 ??? ??? 2,850 2,850 22,485.00 18,586.00 Current portion long-term debt 500 500 1,041.00 964.00 Depreciation expense Interest expense Inventories 1,281.00 1,120.00 3,052.00 6,666.00 Long-term debt 16,592.00 22,046.00 75,792.00 73,893.00 4,097.00 6,506.00 Net fixed assets Notes payable Operating expenses (excl. depr.) Retained earnings Sales 19,950 20,000 35,764.00 34,405.00 46,360 45,400.00 Taxes 350 920 What is the firm's net income in the current year