The current sections of Grouper Corp.$\text{'}$s balance sheets at December $31,2021$ and $2022,$ are presented here. Grouper Corp.$\text{'}$s net income for $2022$ was $$260,100.$ Depreciation expense was $$45,900.$

$\backslash$table$[[,2022,,2021],[$Current assets,$$178,500,,$$$168,300$