The current sections of Swifty Inc's balance sheets at December 31, 2021 and 2022, are presented here. Swifty's net income for 2022 was $154,200. Depreciation expense was $27,300. 2022 2021 Current assets Cash $107,800 $96,400 Accounts receivable 79,700 88,700 Inventory 167,000 172,500 Prepaid expenses 26,500 22,500 Total current assets $381,000 $380,100 Current liabilities