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$).$

$\backslash$table$[[$James Company$],[$Current Asset and Current Liability Accounts,,$],[$For the Years Ending December $31,,,]]$

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 $$1500.$ If James Company reported net income in $2021$ of $$1600,$ net income in $2022$ of $$2200,$ depreciation expense in $2021$ of $$300,$ depreciation expense in $2022$ of $$500,$ paid a common stock dividend in $2021$ of $$100,$ and paid a common stock dividend in $2022$ of $$300,$ what is $???$ in the table above?

$22.$ 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$).$

$\backslash$table$[[$Hardin Company$],[$Current Asset and Liability Accounts,,$],[$For the Years Ending December $31,$