SW Company provides the Equity & LIability Information below for analysis. SW Company had net Income of $$404,600$ in $2023$ and $$311,800$ in $2022.$

$\backslash$table$[[$Equity and Liabilities,$2023,2022],[$Share capital$-$comon $(122,900$ shares issued$),$$$1,215,000,$$$1,215,000$