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 Accounts payable Accruals 600 1,900 300 900 1,400 500 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?