| Category | Prior Year | Current Year |
| Accounts payable | ??? | ??? |
| Accounts receivable | 320,715 | 397,400 |
| Accruals | 40,500 | 33,750 |
| Additional paid in capital | 500,000 | 541,650 |
| Cash | 17,500 | 47,500 |
| Common Stock | 94,000 | 105,000 |
| COGS | 328,500 | 430,836.00 |
| Current portion long-term debt | 33,750 | 35,000 |
| Depreciation expense | 54,000 | 55,125.00 |
| Interest expense | 40,500 | 42,404.00 |
| Inventories | 279,000 | 288,000 |
| Long-term debt | 339,829.00 | 400,384.00 |
| Net fixed assets | 946,535 | 999,000 |
| Notes payable | 148,500 | 162,000 |
| Operating expenses (excl. depr.) | 126,000 | 162,228.00 |
| Retained earnings | 306,000 | 342,000 |
| Sales | 639,000 | 847,534.00 |
| Taxes | 24,750 | 47,130.00 |
what is the current year's account 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 acommon-sized balance sheet?
