information for Sunland Goods Inc. and Splish Brothers Refunded Ltd$.$:

$\backslash$table$[[,\backslash$table$[[$Sunland$],[$Goods Inc.$]],\backslash$table$[[$Splish Brothers$],[$Refunded Ltd$.]]],[$Beginning Inventory January $1^{st},2023,$$$298,000,$$$560,000$