Selected information from Crane Ltd's statement of financial position and statement of income is as follows: CRANE LTD. Statement of Financial Position (partial) December 31 2021 2020 Current assets Accounts receivable $7,200 $11,200 Inventory 5,400 4,600 Prepaid expenses 4,800 2,500 Current liabilities Accounts payable 3,650 2,000 Income tax payable 1,600 600 Property tax payable 2.200 1,100 Bank loan payable-current portion 5,900 9,200