Selected beginning and ending balances of current asset and current liability accounts, all of which relate to operating activities, are as follows: Balance December 31, Year December 31, Year 2 1 Accounts receivable $ 9,000 $ 24,000 Merchandise inventory 22.300 20,000 Prepaid rent 550 400 Accounts payable 15,000 26,000 Salaries and wages payable 10,400 9,000 Interest payable 300 250