3 of 9 0.94//1 View Policies Show Attempt History Current Attempt in Progress The financial statements of Ayayai Ltd. include the following items at December 31, 2025. Accounts payable $16,840 Income tax expense $4,160 Accounts receivable 16,620 Interest expense 3,640 Accumulated depreciation-buildings 40,480 Interest payable 1,680 Accumulated depreciation-equipment 17,180 Land 155,200 Buildings 107,040 Long-term investments 23,190 Cash 19,230 Mortgage payable 83,200 Commonstock 112,000 Operating expenses 126,940 Equipment 52,880 Prepaid insurance 1,140 Retained earnings, January 1 93,220 Service revenue 146,430 Supplies 990