Cullumber Company has these comparative balance sheet data:

$\backslash$table$[[\backslash$table$[[$CULLUMBER COMPANY$],[$Balance Sheets$],[$December $31]]],[,2022,2021],[$Cash$,$$ $16,350,$$ $32,700],[$Accounts receivable $($net$),76,300,65,400],[$Inventory$,65,400,54,500],[$Plant assets $($net$),218,000,196,200],[,$$$376,050,$$$348,800],[$Accounts payable,$$54,500,$$$65,400$