The current sections of Lily Inc.'s balance sheets at December 31, 2021 and 2022, are presented here. Lily's net income for 2022 was $154,300. Depreciation expense was $24,000. 2022 2021 Current assets Cash $108,700 $99,800 Accounts receivable 69,800 78,900 Inventory 167,000 172,300 Prepaid expenses 26,100 21,200 Total current assets $371,600 $372,200 Current liabilities Accrued expenses payable $15,900 $6,200 Accounts payable 85,100 92,000 Total current liabilities $101,000 $98,200