Use the following information for Questions 2-9. 2020 2021 Category Accounts payable 200,000 155,000 Accounts receivable 610,000 ??? Accruals 40,000 74,000 Additional paid in capital 1,380,000 1,510,000 Cash 1,000,000 900,000 Common Stock @ $5 60,000 62,000 COGS 150,000 215,000 Depreciation expense 18,000 45,000 Interest expense 50,000 56,000 Inventories 620,000 570,000 Long-term debt 2,200,000 2,380,000 Net fixed assets 3,500,000 4,000,000 Notes payable 350,000 390,000 Operating expenses (excl. depr.) 250,000 270,000 Retained earnings 1,500,000 1,527,000 Sales Taxes 600,000 810,000 45,000 95,000 2. Accounts Receivable in 2021 was $ a. 628,000 b. 682,000 c. 710,000 d. 738,000 e. 759,000