The following changes took place last year in Pavolik Company's balance sheet accounts:

$\backslash$table$[[$Asset and Contra$-$asset Accounts,Liabilities and Stockholders' Equity Accounts$],[$Cash and cash equivalents,$$32$ D$,$Accounts payable,$$98$ I$],[$Accounts receivable,$$361,$Accrued liabilities,$$36$ D$],[$Inventory$,$$ $82$ D$,$Income taxes payable,$$41$I