Category	Prior year	Current year
Accounts payable	41,400	45,000
Accounts receivable	115,200	122,400
Accruals	16,200	13,500
Additional paid in capital	200,000	216,660
Cash	???	???
Common Stock @ par value	37,600	42,000
COGS	131,400	175,703.00
Depreciation expense	21,600	23,256.00
Interest expense	16,200	16,922.00
Inventories	111,600	115,200
Long-term debt	135,000	138,850.00
Net fixed assets	378,531.00	399,600
Notes payable	59,400	64,800
Operating expenses (excl. depr.)	50,400	64,851.00
Retained earnings	122,400	136,800
Sales	255,600	338,091.00
Taxes	9,900	19,372.00

What is the entry for the current year's operating expense on a common-sized income statement?

Consider the following five clauses in your knowledge-base: 1. K(1,0) 2. L(y,x) V-K(2,0) 3. -L(x, f(x)) V L(g(x), x) 4. A(z) V L(1, 2) 5. A(f(x)) V L(g(x), x) Select ALL the clauses from the one listed below that can be derived correctly from the following five CNF clauses via resolution steps: Note, there may also be other derivable clauses which are not listed. You must select ALL clauses that are potentially derivable in a resolution proof attempt. HINT: You may want to do the resolution steps on your notes first. A. -A(1) V L(g(1),1) B. L(y, 1) C. A(f(1)) v L(g(1), f(1)) D. L(y, 1) E. A(f(1)) V L(g(1), 1) F. L(g(1), 1) G. L(g(1), 1) V A(g(1)) H. A(f(1)) 1. A((1)) J. L(1, f(x)) V L(g(x), f(x)) K. -L(y,x) L. A(1) M. A(1) N. (or FALSE)