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 $$600,000.$

$\backslash$table$[[\backslash$table$[[$HAMES INCORPORATED$],[$Balance Sheets$],[$December $31,2023$ and $2022]],2023,2022],[$Assets$,,],[\backslash$table$[[$Cash$],[$Accounts receivable$]],\backslash$table$[[$$$24,000$