What is the entry for the current year's taxes on a common-sized income statement?

What is the current year's accounts payable balance?

What is the current year's return on assets (ROA)?

What is the current year's return on equity (ROE)?

What is the current year's entry for long-term debt on a common-sized balance sheet?

\begin{tabular}{|c|c|c|} \hline Category. & Prior Year & Current Year \\ \hline Accounts payable & ??? & ??? \\ \hline Accounts receivable & 320,715 & 397,400 \\ \hline Accruals & 40,500 & 33,750 \\ \hline Additional paid in capital & 500,000 & 541,650 \\ \hline Cash & 17,500 & 47,500 \\ \hline Common Stock & 94,000 & 105,000 \\ \hline COGS & 328,500 & 430,236.00 \\ \hline Current portion long-term debt & 33,750 & 35,000 \\ \hline Depreciation expense & 54,000 & 54,799.00 \\ \hline Interest expense & 40,500 & 42,347.00 \\ \hline Inventories & 279,000 & 288,000 \\ \hline Long-term debt & 335,258.00 & 399,763.00 \\ \hline Net fixed assets & 946,535 & 999,000 \\ \hline Notes payable & 148,500 & 162,000 \\ \hline Operating expenses (excl. depr.) & 126,000 & 161,797.00 \\ \hline Retained earnings & 306,000 & 342,000 \\ \hline Sales & 639,000 & 848,535.00 \\ \hline Taxes & 24,750 & 48,734.00 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline Category. & Prior Year & Current Year \\ \hline Accounts payable & ??? & ??? \\ \hline Accounts receivable & 320,715 & 397,400 \\ \hline Accruals & 40,500 & 33,750 \\ \hline Additional paid in capital & 500,000 & 541,650 \\ \hline Cash & 17,500 & 47,500 \\ \hline Common Stock & 94,000 & 105,000 \\ \hline COGS & 328,500 & 430,236.00 \\ \hline Current portion long-term debt & 33,750 & 35,000 \\ \hline Depreciation expense & 54,000 & 54,799.00 \\ \hline Interest expense & 40,500 & 42,347.00 \\ \hline Inventories & 279,000 & 288,000 \\ \hline Long-term debt & 335,258.00 & 399,763.00 \\ \hline Net fixed assets & 946,535 & 999,000 \\ \hline Notes payable & 148,500 & 162,000 \\ \hline Operating expenses (excl. depr.) & 126,000 & 161,797.00 \\ \hline Retained earnings & 306,000 & 342,000 \\ \hline Sales & 639,000 & 848,535.00 \\ \hline Taxes & 24,750 & 48,734.00 \\ \hline \end{tabular}