Create a horizontal analysis for the most recent year and immediate prior year for one major financial statements $($consolidated$)($measures C$4$ & C$6)$ GENERAL MOTORS COMPANY AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS $($In millions, except per share amounts$)$ December $31,2023$ December $31,2022$ ASSETS Current Assets Cash and cash equivalents $ $18,853$ $ $19,153$ Marketable debt securities $($Note $4)7,61312,150$ Accounts and notes receivable, net of allowance of $$298$ and $$26012,37813,333$ GM Financial receivables, net of allowance of $$906$ and $$869($Note $5$; Note $11$ at VIEs$)39,07633,623$ Inventories $($Note $6)16,46115,366$ Other current assets $($Note $4$; Note $11$ at VIEs$)7,2386,825$ Total current assets $101,618100,451$ Non$-$current Assets GM Financial receivables, net of allowance of $$1,438$ and $$1,227($Note $5$; Note $11$ at VIEs$)45,04340,591$ Equity in net assets of nonconsolidated affiliates $($Note $8)10,61310,176$ Property, net $($Note $9)50,32145,248$ Goodwill and intangible assets, net $($Note $10)4,8624,945$ Equipment on operating leases, net $($Note $7$; Note $11$ at VIEs$)30,58232,701$ Deferred income taxes $($Note $17)22,33920,539$ Other assets $($Note $4$; Note $11$ at VIEs$)7,6869,386$ Total non$-$current assets $171,446163,586$ Total Assets $ $273,064$ $ $264,037$ LIABILITIES AND EQUITY Current Liabilities Accounts payable $($principally trade$)$ $ $28,114$ $ $27,486$ Short$-$term debt and current portion of long$-$term debt $($Note $13)$ Automotive $4281,959$ GM Financial $($Note $11$ at VIEs$)38,54036,819$ Accrued liabilities $($Note $12)27,36424,910$ Total current liabilities $94,44591,173$ Non$-$current Liabilities Long$-$term debt $($Note $13)$ Automotive $15,98515,885$ GM Financial $($Note $11$ at VIEs$)66,78860,036$ Postretirement benefits other than pensions $($Note $15)4,3454,193$ Pensions $($Note $15)6,6805,698$ Other liabilities $($Note $12)16,51514,767$ Total non$-$current liabilities $110,312100,579$ Total Liabilities $204,757191,752$ Commitments and contingencies $($Note $16)$ Noncontrolling interest $-$ Cruise stock incentive awards $($Note $20)118357$ Equity $($Note $20)$ Common stock, $$0\mathrm{.}01$ par value $1214$ Additional paid$-$in capital $19,13026,428$ Retained earnings $55,39149,251$ Accumulated other comprehensive loss $(10,247)(7,901)$ Total stockholders$$ equity $64,28667,792$ Noncontrolling interests $3,9034,135$ Total Equity $68,18971,927$ Total Liabilities and Equity $ $273,064$ $ $264,037$