22. Assume that the following current asset and current liability accounts apply to the Harden Company for the years 2021 and 2022 (note: the ??? in the table is a figure that you must determine). Hardin Company Current Asset and Liability Accounts For the Years Ending December 31, 2021 2022 Cash 32,200 31,500 Accounts receivable Inventory 64,800 68,300 116,900 107,200 Notes payable Accounts payable 10,600 * 11,600 10,600 ??? Accruals 2,900 1,700 Net income Depreciation 11,200 1,300 These are the only current asset and current liability accounts listed on the company's balance sheet. In 2022, Harden Company had net cash flow from operating activities of $15,500. If Harden Company reported net income in 2021 of $10,900, net income in 2022 of $11,200, depreciation expense in 2021 of $900, depreciation expense in 2022 of $1300, paid a common stock dividend in 2021 of $1000, and paid a common stock dividend in 2022 of $1300, what is ??? in the table above?