The current sections of Carla Vista Rentals balance sheets at December 31, 2021, and 2020, are presented here. Carla Vista' profit for 2021 was $137,700. Depreciation expense was $21,600 2021 2020 Current assets Cash $94,500 $89.100 Accounts receivable 99,000 80,100 Inventory 154,800 Prepaid expenses 142,200 24.300 $360,000 19,800 Total current assets $343,800 $13,500 $4,500 Current liabilities Accrued expenses payable Accounts payable Total current liabilities 76,500 82.800 $90,000 $87,300 CARLA VISTA RENTALS Cash Flow Statement (Partial) $ Adjustments to reconcile profit to $