The comparative balance sheets for $2024$ and $2023$ are given below for Surmise Company. Net income for $2024$ was $$86$ million.

$\backslash$table$[[\backslash$table$[[$SURMISE COMPANY$],[$Comparative Balance Sheets$],[$December $31,2024$ and $2023],[($$ in millions$)]],2024,2023],[\backslash$table$[[$Assets$],[$Cash$]],,],[\backslash$table$[[$Cash$],[$Accounts receivable$]],$$$43,$$$49$