Help please!

22. Assume that the following current asset and current liability accounts apply to the Harden Company for the years 2021 and 2022 (note; the 77 in the table is a figure that you must determine). These are the only current asset and current liability accounts listed on the company's balance sheet. In 2022, Harden Company had net cash flow from operating activities of $15,500. If Harden Company reported net income in 2021 of $10,900, net income in 2022 of $12,100, depreciation expense in 2021 of $900, depreciation expense in 2022 of $1300, paid a common stock dividend in 2021 of $1000, and paid a common stock dividend in 2022 of $1300, what is ??? in the table above