The current sections of Vaughn Inc.'s balance sheets at December 31, 2021 and 2022, are presented here. Vaughn's net income for 2022 was $152,000. Depreciation expense was $27,200. Current assets 2022 2021 Cash $100,500 $97,200 Accounts receivable 79,800 87,900 Inventory 167,400 171,700 Prepaid expenses 26,000 22,900 Total current assets $373,700 $379,700 Current liabilities Accrued expenses payable $15,600 $8,500