Use the starting balance sheet and statement of cash flows to answer the question.

$\backslash$table$[[\backslash$table$[[$Torche Corporation$],[$Balance Sheet$],[$As of December $31,2022],[($amounts in thousands$)]]],[$Cash$,147,000,$Accounts Payable,$24,000],[$Accounts Receivable,$48,000,$Debt,$37,000],[$Inventory$,38,000,$Other Liabilities,$50,000],[$Property Plant & Equipment, Gross,$218,000,$Total Liabilities,$111,000],[$Accumulated Depreciation,$60,000,$Paid$-$In Capital,$60,000],[$Property Plant & Equipment, Net,$158,000,$Retained Earnings,$229,000],[$Other Assets,$9,000,$Total Equity,$289,000],[$Total Assets,$400,000,$Total Liabilities & Equity,$400,000]]$

$\backslash$table$[[\backslash$table$[[$Torche Corporation$],[$Statement of Cash Flows$],[$January $1$ to March $31,2023],[($amounts in thousands$)]],],[$Net Income,$8,500],[$Depreciation$,2,000],[$Decrease $($Increase$)$ in Accounts Receivable,$(800)$