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

$\backslash$table$[[$Assets$,\backslash$table$[[$Balance$],[2021]],\backslash$table$[[$BETHESD$],[$Sheets as $0],[2022]],\backslash$table$[[$DA MINING COMPANY$],[$of December $31,2021$ and $2022],[$Liabilities and Owners'$],[$Equity$]],,2021,2022],[\backslash$table$[[$Current assets$],[$Cash$],[$Accounts$],[$receivable$]],\backslash$table$[[$$$40,010$