Prior Year Current Year Category Accounts payable Accounts receivable ??? ??? 320,715 397,400 40,500 33,750 Accruals Additional paid in capital 500,000 541,650 Cash 17,500 47,500 Common Stock 94,000 105,000 COGS 328,500 429,792.00 Current portion long-term debt 33,750 35,000 54,000 55,041.00 Depreciation expense Interest expense Inventories 40,500 41,193.00 279,000 288,000 Long-term debt 336,789.00 401,305.00 946,535 999,000 148,500 162,000 Net fixed assets Notes payable Operating expenses (excl. depr.) Retained earnings 126,000 161,963.00 306,000 342,000 Sales 639,000 853,053.00 Taxes 24,750 48,736.00 What is the entry for the current year's taxes on a common-sized income statement