Assume that the following current asset and current liability accounts apply to the James Company for th 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, Cash Accounts receivable Inventory Notes payable Accounts payable Accruals 2020 1,600 5,200 8,600 900 1,400 1,200 2021 2,100 5,900 ??? 600 1,900 800 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).