Fill out the missing values in the $2022$ ?and $2023$ ?table and explain if the company is worth investing in$?$

2023 2022 Dividends 3,200 4,800 Advertising expense ? 6,400 Common stock 40,000 40,000 Cash 18,600 13,500 Retained earnings, Jan. 1 221,900 ? Equipment 337,230 273,400 Supplies expense 500 300 Notes payable 20,000 16,000 Rent expense 13,100 12,800 Supplies 230 730 Accounts payable ? 10,600 Revenues 183,000 164,000 Accounts receivable 2,800 ? Payroll expense 93,000 82,000 Retained earnings, Dec. 31 287,800 221,900