$2025$ was $$260,100.$ Depreciation expense was $$45,900.$

$2025,2024$

Current assets

$\backslash$table$[[$Cash$,$$$178,500,$$$168,300,],[$Accounts receivable,$136,000,151,300,],[$Inventory$,285,600,292,400,],[$Prepaid expenses,$45,900,37,400,],[$Total current assets,$$646,000,$$$649,400,],[$Current liabilities,,,$],[$Accrued expenses payable,$$25,500,,$$$8,500$

$

Adjustments to reconcile net income to

The current sections of Martinez Inc.$\text{'}$s balance sheets at December $31,2024$ and $2025,$ are presented here. Martinez's net income for $2025$ was $$260,100.$ Depreciation expense was $$45,900.$

$\backslash$table$[[2025,2024$