what is the net income for 2010

Account

2009

2010

Accounts payable

760

623

Accounts receivable

230

415

Accruals

150

175

Additional paid-in capital

2300

3500

Cash

1,420

???

COGS

215

450

Common stock at par @ $0.05

1,000

1,200

Depreciation expense

110

160

Interest expense

65

90

Inventories

1,300

1,480

Long-term debt

2,000

1,700

Net fixed assets

5,950

6,250

Notes payable

210

400

Operating expenses

95

110

Retained earnings

2,480

2,633

Sales

1,800

2,200

Taxes

526

55

Account	2009	2010
Accounts payable	760	623
Accounts receivable	230	415
Accruals	150	175
Additional paid-in capital	2300	3500
Cash	1,420	???
COGS	215	450
Common stock at par @ $0.05	1,000	1,200
Depreciation expense	110	160
Interest expense	65	90
Inventories	1,300	1,480
Long-term debt	2,000	1,700
Net fixed assets	5,950	6,250
Notes payable	210	400
Operating expenses	95	110
Retained earnings	2,480	2,633
Sales	1,800	2,200
Taxes	526	55