Bethesda Mining Company reports the following balance sheet information for $2021$ and $2022$:

$\backslash$table$[[$Assets$,2021$ Bala,$\backslash$table$[[$BETHES$],[$e Sheets as$],[2022]],\backslash$table$[[$SDA MINING COMPANY$],[$of December $31,2021$ and $2022],[$Liabilities and Owners' Equity$]],2021,2022],[$Current assets,,,Current liabilities,,$],[$Cash$,$$$60,538,$$$76,386,$Accounts payable,$$187,922,$$$195,611$