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begin{tabular}{lrc} & January 1,2022 & December 31,2022 Current Assets & ( $ 431,000 ) & ( $ 831,000 ) Plant Assets & (

\\begin{tabular}{lrc} & January 1,2022 & December 31,2022 \\\\ Current Assets & \\( \\$ 431,000 \\) & \\( \\$ 831,000 \\) \\\\ Plant Assets & \\( 3,031,000 \\) & \\( 3,831,000 \\) \\end{tabular} The controllable margin is \\( \\$ 771,780 \\)

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