The condensed financial statements of Sheridan Company for the years $2021$ and $2022$ are presented as follows. $($Amounts in thousands.$)$

$\backslash$table$[[\backslash$table$[[$SHDRIDAN COMPANY$],[$Balance Sheets$],[$December $31]]],[,2022,2021],[$Current assets$],[$Cash and cash equivalents,$$336,$$$362$