Use the following information for the Exercises below. $($Algo$)$

$[$The following information applies to the questions displayed below.$]$

Simon Company's year$-$end balance sheets follow.

$\backslash$table$[[$At December $31,$Current Year,$1$ Year Ago,$2$ Years Ago$],[$Assets$,,,],[$Cash$,$$$31,750,$$$37,855,$$$38,273$