Problem $1.$

Here are comparative balance sheets and an income statement:

$\backslash$table$[[,$Decen,$31,,],[,2023,2022,,],[$Cash$,305,500,,],[$Accounts Receivable,$1300,1600,,],[$Inventory$,650,750,,],[$Equipment $($net$),{2500}_{?},{2100}_{?},,],[$Total Assets,$4755,4950,$Sales,$8000],[,,,$COGS,$-4500],[,,,$Wages,$-1800],[$Accounts Payable,$460,760,$Depreciation,$-500],[$Long Term Debt,$2800,2800,$Selling and Admin,$-850],[,,,$Interest,$-{200}_{?}$