Blue Spruce Inc., a major retailer of high$-$end office furniture, operates several stores and is a publicly traded company. The company is currently preparing its statement of cash flows. The comparative statement of financial position and income staternent for Blue Spruce as at May $31,2023,$ are as follows:

$\backslash$table$[[\backslash$table$[[$Blue Spruce Inc.$],[$Statement of Financial Position$],[$May $31,2023,$ and May $31,2022]]],[,,2023,2022],[$Assets$],[$Cash$,1,$$$50,300,$$$21,100$