TIUWS: Account Accounts payable 2020 2021 Accounts receivable 34,400 33,200 35,800 Accruals 30,960 20,840 Additional paid in capital 22,840 36,000 38,800 Cash 50,400 46,840 Common Stock 8,000 10,000 COGS 151,640 165,920 Depreciation expense 10,000 17,600 Interest expense 20,000 24,000 Inventories 20,780 21,560 Long-term debt 30,240 ? 209,700 247,680 Net fixed assets 17,600 15,600 Notes payable Operating expenses (excl. depr.) 93,960 102,960 169,600 192,800 Retained earnings 322,000 359,200 Sales 13,200 16,400 Taxes