Some recent financial statements for Smolira Golf, Incorporated, follow.

$\backslash$table$[[$Assets$,2021$ Bala,$\backslash$table$[[$SMOLIRA$],[$Sheets as$],[2022]],\backslash$table$[[$GOLF$,$ INCORPORATED$],[$of December $31,2021$ and $2022],[$Liabilities and Owners' Equity$]],2021,2022],[$Current assets,,,Current liabilities,,$],[$Cash$,$$$2,851,$$$2,707,$Accounts payable,$$2,213,$$$2,720$