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Category Prior year Current year Accounts payable 41,400 45,000 Accounts receivable 115,200 122,400 Accruals 16,200 13,500...

Category

Prior year

Current year

Accounts payable

41,400

45,000

Accounts receivable

115,200

122,400

Accruals

16,200

13,500

Additional paid in capital

200,000

216,660

Cash

???

???

Common Stock @ par value

37,600

42,000

COGS

131,400

176,501.00

Depreciation expense

21,600

23,319.00

Interest expense

16,200

16,893.00

Inventories

111,600

115,200

Long-term debt

135,000

139,653.00

Net fixed assets

378,516.00

399,600

Notes payable

59,400

64,800

Operating expenses (excl. depr.)

50,400

65,413.00

Retained earnings

122,400

136,800

Sales

255,600

336,623.00

Taxes

9,900

18,837.00

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


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