The current sections of Sheffield Inc.'s balance sheets at December 31, 2021 and 2022, are presented here. Sheffield's net income for 2022 was $153,200. Depreciation expense was $25,000. 2022 2021 Current assets Cash $107,100 $100,500 Accounts receivable 70,100 77,900 Inventory 166,300 171,800 Prepaid expenses 26,100 22,100 Total current assets $369,600 $372,300 Current liabilities Accrued expenses payable $14,100 $5,900 Accounts payable 85,600 92,600 Total current liabilities $99,700 $98,500