The following is Saleen Corporation's comparative balance sheets for $2023$ and $2022$ :

$\backslash$table$[[\backslash$table$[[$Cash$],[$Accounts receivable$]],$December $31,],[,023,,22],[$$$,\backslash$table$[[400,000],[564,000]],$$$,\backslash$table$[[350,000],[584,000]]],[,925,000,,\backslash$table$[[384,000],[857,500]]],[\backslash$table$[[$Inventories$],[$Property$,$ plant, and equipment$]],,1,653,500,,1,483,500$