$\backslash$table$[[,\backslash$table$[[$December $31,$ Prior$],[$Year$]],$Analysis of Changes,$\backslash$table$[[$December $31,],[$Current Year$]]],[,$Debit,Credit$],[\backslash$table$[[$Balance sheet$-$debit balance accounts$],[$Cash$]]],[$Cash$,124,600,,$I,$180,000],[$Accounts recelvable,$87,000,,,4],[$Inventory$,542,000,,,],[$Equipment$,315,000,,,5],[1,068,600,.,,180,000],[$Balance sheet$-$credit balance accounts$],[$Accumulated depreciation$-$Equipment,$112,000,,,],[$Accounts payable,$87,000,,-,],[$Income taxes payable,$33,100,,,],[$Common stock, $$2$ par value,$584,000,,,+-$