Michigan P$$oduce Company had a $$100,000$ net loss from operations in $2023.$ Depreciation expense for $2023$ was $$120,000$ and a $2023$ cash dividend of $$150,000$ was declared and paid. Balances of the current asset and current liability accounts at the beginning and end of $2023$ follow. All balances are normal.

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$\backslash$table$[[,$Ending,Beginning$],[$Cash$,$$$174,000,$$$148,000$