Use the following financial statements for Lake of Egypt Marina, Inc.,

$\backslash$table$[[,\backslash$table$[[$Balance Sh$],[2021]],\backslash$table$[[$KE OF EC$],[t$ as of$],[$in mill$],[2020]],\backslash$table$[[$MARINA$,$ INC.$],[$ember $31,2021$ and $2020],[$of dollars$)]],2021,2020],[$Assets$,,,$Liabilities and Equity,,$],[$Current assets:,,,Current liabilities:,,$],[$Cash and marketable securities$,$$$45,$$$36,$Accrued wages and taxes,$$40,$$$20$