The current sections of Sheridan Inc.$\text{'}$s balance sheets at December $31,2021$ and $2022,$ are presented here.

Sheridan's net income for $2022$ was $$150,900.$ Depreciation expense was $$23,200.$

$\backslash$table$[[,2022,2021],[$Current assets$],[$Cash$,$$$107,500,$$$102,500$