III. Statement of Cash Flows $(25$ points$)$

The following is Saleen Corporation's comparative balance sheets for $2023$ and $2022$:

Cash

Accounts receivable

Inventories

Property, plant, and equipment

Accumulated depreciation

Investment in Jerkins Corporation

Loan receivable

Total assets

Accounts payable

$\backslash$table$[[,$December $31,],[,2023,,022],[,400,000,$$$,350,000],[,564,000,,584,000],[,925,000,,857,500],[,1,653,500,,1,483,500$