The current sections of Sunn Inc.s balance sheets at December 31, 2021 and 2022, are presented here. Sunn Inc.s net income for 2022 was $153,000. Depreciation expense was $27,000.

		2022		2021
Current assets
Cash		$105,000		$ 99,000
Accounts receivable		80,000		89,000
Inventory		168,000		172,000
Prepaid expenses		27,000		22,000
Total current assets		$380,000		$382,000
Current liabilities
Accrued expenses payable		$ 15,000		$ 5,000
Accounts payable		85,000		92,000
Total current liabilities		$100,000		$ 97,000

Sunn Inc. Partial Statement of Cash Flows $ Adjustments to reconcile net income to $ $