Assume that the following current asset and current liability accounts apply to the Harden 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, 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 $2900, 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?

Hardin Company Current Asset and Liability Accounts For the Years Ending December 31, 2020 2021 Cash 31,500 31,500 Accounts receivable 68,400 63,800 Inventory 106,900 112,700 Notes payable Accounts payable Accruals 10,600 11,600 2,900 10,600 ??? 1,700