The current sections of Headlands Corp's balance sheets at December $31,2021$ and $2022,$ are presented here. Headlands Corp.$\text{'}$s ne income for $2022$ was $$330,200.$ Depreciation expense was $$54,600.$

${2022}_{,}{2021}_{?}$

Current assets

$\backslash$table$[[$Cash$,$$$80,600,$$$115,700$