Assume that the following current asset and current liability accounts apply to the James Company for the years 2020 and 2021

These are the only current asset and current liability accounts listed on the companys balance sheet. In 2021, James Company had net cash flow from operating activities of $1500. If James Company reported net income in 2020 of $1400, net income in 2021 of $800, depreciation expense in 2020 of $300, depreciation expense in 2021 of $400, 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?

James Company Current Asset and Liability Accounts For the Years Ending December 31, 2020 2021 Cash 1,200 900 Accounts receivable 3,800 4,500 Inventory 7,900 ??? Notes payable Accounts payable Accruals 300 2,100 700 600 1,900 1,100