P$22\mathrm{.}8($LO $2,3)($SCF$-$Direct and Indirect Methods$)$ Comparative balance sheet accounts of Sharpe Company are presented below.

$\backslash$table$[[\backslash$table$[[$Sharpe Company$],[$Comparative Balance Sheet Accounts$],[$As of December $31]]],[,2025,2024],[$Debit Balances$],[$Cash$,$$$70,000,$$$51,000$