Using the table below create SinCo's Balance Sheet for the Prior Year and Current Year, and then answer the questions that are below. $($Do not round intermediate calculations. Round your answer to $2$ decimal places.$)$

$\backslash$table$[[,$Prior Year,Current Year$],[$Inventory$,300,330],[\backslash$table$[[$Common Stock and$],[$Paid$-$in Capital$]],2,200,2,200],[$Accounts Payable,$300,337],[$Accounts Receivable,$400,419],[$Net Fixed Assets,$5,000,5,053],[\backslash$table$[[$Retained Earnings$],[($Balance Sheet$)]],1,000,1,384\mathrm{.}78$