Presented here are the comparative balance sheets of Hames Incorporated at December $31,2023$ and $2022.$ Sales for the year ended December $31,2023,$ totaled $$510,000.$

$\backslash$table$[[\backslash$table$[[$HAMES INCORPORATED$],[$Balance Sheets$],[$December $31,2023$ and $2022]],2023,2022],[$Assets$],[\backslash$table$[[$Cash$],[$Arcounts receivahle$]],$$$25,000,$$$19,000$