The comparative balance sheet of Livers Inc. for December $31,20$Y$3$ and $20$Y$2,$ is as follows:

$\backslash$table$[[,1,$Dec. $31,20Y3,$Dec. $31,20Y2$

The income statement for the year ended December $31,20Y3,$ is as follows:

$\backslash$table$[[1,$Sales,,$$3,000,000,00$