The current sections of Scoggin Inc.'s balance sheets at December 31, 2019 and 2020, are presented here. Scoggin's net income for 2020 was $152,700. Depreciation expense was $24,600. 2020 2019 Current assets Cash Accounts receivable Inventory Prepaid expenses $107,600 108,400 157,800 26,800 $400,600 $95,900 79,400 172,100 25,000 $372,400 Total current assets ust Current liabilities Accrued expenses payable Accounts payable $15,800 84,900 $100,70O $8,600 95,500 $104,100 Total current liabilities