27. Assume that the following current asset and current liability accounts apply to the Harden Company for the years 2020 and 2021 (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, Cash Accounts receivable Inventory Notes payable Accounts payable Accruals 2020 31,500 63,800 115,200 9,400 12,400 3,300 2021 29,800 64,900 106,700 11,200 ??? 4,100 In 2021, Harden Company had net cash flow from operating activities of $10,400. If Harden Company reported net income in 2020 of $7900, net income in 2021 of $8600, depreciation expense in 2020 of $2200, depreciation expense in 2021 of $2900, paid a common stock dividend in 2020 of $1000, and paid a common stock dividend in 2021 of $1300, what is ??? in the table above? For this question, record your answer as whole dollar amount (i.e., no cents)