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

$\backslash$table$[[$Assets$,\backslash$table$[[$Balance$],[2021]],\backslash$table$[[$SMOLIRA$],[$Sheets as$],[2022]],\backslash$table$[[$GOLF$,$ INCORPORATED$],[$f December $31,2021$ and $2022],[$Liabilities and Owners' Equity$]],2021,2022],[$Current assets,,,Current liabilities,,$],[$Cash$,$$$3,151,$$$3,207,$Accounts payable,$$2,163,$$$2,620$