Gamma Company and Delta Company have compiled the following data as of the end of the current fiscal year: Line Item DescriptionGammaDelta Cash$65,700 $302,300 Temporary investments27,700 125,000 Accounts receivable2,500 87,000 Inventory52,400 127,500 Accounts payable4,500 265,000 Operating expenses153,000 625,000 Depreciation (one of the operating expenses) for Gamma was $35,000, and for Delta was $65,000.