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

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