26. Assume that the following current asset and current liability accounts apply to the James Company for the years 2020 and 2021 (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, 2020 2021 Cash 1,600 2,100 Accounts receivable 5,200 5,900 Inventory 8,600 ??? Notes payable Accounts payable Accruals 900 600 1,400 1,900 1,200 800 These are the only current asset and current liability accounts listed on the company's balance sheet. In 2021, James Company had net cash flow from operating activities of $400. If James Company reported net income in 2020 of $1600, net income in 2021 of $1300, depreciation expense in 2020 of $100, depreciation expense in 2021 of $200, paid a common stock dividend in 2020 of $100, and paid a common stock dividend in 2021 of $300, what is ??? in the table above? For this question, record your answer as whole dollar amount (i.e... no cents).