The current sections of Crane Inc's balance sheets at December 31, 2021 and 2022, are presented here. Crane's net income for 2022 was $154,700. Depreciation expense was $23,300. 2022 2021 Current assets Cash $102,700 $97,700 Accounts receivable 71,500 80,000 Inventory 168,000 173,000 Prepaid expenses 26,900 22,100 Total current assets $369,100 $372,800 Current liabilities Accrued expenses payable $15,000 $6,300 Accounts payable 84,000 91,400 Total current liabilities $99,000 $97,700