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, 2020 Cash Accounts receivable Inventory Notes payable Accounts payable Accruals 2021 31,500 63,800 106,900 117,200 31,500 68,400 10,600 11,600 2,900 10,600 ??? 1,700 These are the only current asset and current liability accounts listed on the company's balance sheet. In 2021, Harden Company had net cash flow from operating activities of $8,600. If Harden Company reported net income in 2020 of $7900, net income in 2021 of $11,200, depreciation expense in 2020 of $2900, depreciation expense in 2021 of $3100, 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?