The current sections of Kingbird, Inc.s balance sheets at December 31, 2021 and 2022, are presented here. Kingbirds net income for 2022 was $153,600. Depreciation expense was $26,500. 2022 2021 Current assets Cash $104,600 $98,100 Accounts receivable 78,900 90,100 Inventory 168,600 171,400 Prepaid expenses 26,400 22,100 Total current assets $378,500 $381,700 Current liabilities Accrued expenses payable $14,600 $9,600 Accounts payable 85,200 95,500 Total current liabilities $99,800 $105,100

Kingbird, Inc. Statement of Cash Flows (Partial) - Indirect Method $ Adjustments to reconcile net income to $ $