$2$

For the year just completed, Hanna Company had net income of $$46,000.$ Balances in the company's current asset and current liability accounts at the beginning and end of the year were as follows:

$\backslash$table$[[,$December $31],[,$End of Year,$\backslash$table$[[$Beginning of$],[$Year$]]],[$Current assets:,,$],[,$ Cash and cash equivalents,$$58,000,$$$77,000$