21. Can you help me solve this problem

Part II: Open Ended Accounting Problems Instructions: Determine a final numerical answer for each question. You will record your ANSWERS ONLY on THPS-2 Answer Submission Form on iCollege. For dollar answers (unless otherwise specifically instructed), round (if necessary) to 0 decimal places, but do NOT include a dollar sign or any commas on iCollege. For example, record $24,302.84962 as 24303. For percent answers (unless otherwise specifically instructed), round (if necessary) to 1 decimal place, but do NOT include a percent sign on iCollege. For example, record 0.154863 - 15.4863% as 15.5. If your answer is a negative amount, enter a hyphen (-) before your number with no space between the hyphen and the number. For example, enter negative 319 as -319. 21. Assume that the following current asset and current liability accounts apply to the James Company for the years 2021 and 2022 (note: the ??? in the table is a figure that you must determine). James Company Current Asset and Current Liability Accounts For the Years Ending December 31, 2021 2022 Cash 2,100 1,600 Accounts receivable 5,200 6,100 Inventory 7,900 ??? Notes payable 600 900 Accounts payable 1,900 1,400 I Accruals 300 500 These are the only current asset and current liability accounts listed on the company's balance sheet. In 2022, James Company had net cash flow from operating activities of $600. If James Company reported net income in 2021 of $1600, net income in 2022 of $1800, depreciation expense in 2021 of $100, depreciation expense in 2022 of $200, paid a common stock dividend in 2021 of $100, and paid a common stock dividend in 2022 of $300, what is ??? in the table above