$\backslash$table$[[$CRUZ$,$ INCORPORATED,$],[,$Comparative Balance Sheets$],[$At December $31,2021,2020,],[$Assets$,64,400,$$$16,200,],[$Cash$,27,800,34,400,],[$Accounts receivable, net,$58,200,64,600,],[$Inventory$,3,600,2,900,],[$Prepaid expenses,$154,000,118,100,],[$Total current assets,$72,600,82,200,],[$Furniture$,(11,300),(6,200),],[$Accumulated depreciation$-$Furniture,$$215,300,$$$194,100,],[$Total assets,,,$],[$Liabilities and Equity,$10,100,$$$14,300,],[$Accounts payable,$6,100,3,400,],[$Wages payable,$1,000,1,800,],[$Income taxes payable,$17,200,19,500,],[$Total current liabilities,$20,700,47,800,],[$Notes payable $($long$-$term$),37,900,67,300,],[$Total liabilities,,,$],[$Equity$,154,500,124,000,],[$Common stock, $$5$ par value,$22,900,2,800,],[$Retained earnings,$$215,300,$$$194,100,],[$Total liabilities and equity,,,$]]$

$\backslash$table$[[\backslash$table$[[$CRUZ$,$ INCORPORATED$],[$Income Statement$]]],[$For Year Ended December $31,2021,],[$Sales$,$$$332,400$