The current sections of Grouper Corp.'s balance sheets at December 31, 2021 and 2022, are presented here. Grouper Corp.'s net income for 2022 was $260,100. Depreciation expense was $45,900. 2022 2021 Current assets Cash $178,500 $ 168,300 Accounts receivable 136,000 151,300 Inventory 285,600 292,400 Prepaid expenses 45,900 37,400 Total current assets $646,000 $649,400 Current liabilities Accrued expenses payable $ 25,500 $ 8,500 Accounts payable 144,500 156,400 Total current liabilities $170,000 $ 164,900 Grouper Corp. Partial Statement of Cash Flows December 31, 2022 $ Adjustments to reconcile net income to