The following financial statements apply to Campbell Company: Revenues Year 2 $220,700 Year 1 $181,700 Expenses Cost of goods sold 125,000 101,000 Selling expenses 19,400 17,400 General and administrative 10,400 9,400 expenses Interest expense 2,600 2,600 Income tax expense 19,800 16,300 177,200 146,700 Total expenses Net income Assets Current assets Cash Marketable securities Accounts receivable Inventories $ 43,500 $ 35,000 $ 4,600 $ 7,400 2,300 2,300 35,800 30,600 100,500 95,500 Prepaid expenses 4,300 3,300 Total current assets 147,500 139,100