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Question - Roeschley Corporation has the following account balances on their balance sheet at the end of Year One and Year Two respectively.
Roeschley Corporation
Year One
Year Two
Cash
$5,500
$4,750
Accounts Receivable
1,600
1,750
Inventory
3,600
3,800
Prepaid Rent
900
1,000
Land
15,000
Building, Net
12,500
12,000
Equipment, Net
6,600
6,300
Total Assets
$45,700
$44,600
Accounts Payable
$3,200
$3,000
Salaries Payable
1,100
950
Taxes Payable
500
550
Notes Payable (long-term)
7,500
6,500
Total Liabilities
12,300
11,000
Common Stock
25,000
Retained Earnings
8,400
8,600
Total Liabilities and Equity
Required - What is the total current assets at the end of Year One?
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