Anthony Moss, owner of Moss Interiors, is negotiating for the purchase of Sandhill Galleries. The following balance sheet of Sandhill is given in an abbreviated form as follows.

$\backslash$table$[[\backslash$table$[[$Sandhill Gallaries$],[$Balance Sheet$],[$As of December $31,2025]]],[$Assets$,$Liabilities and Stockholders' Equity$],[$Cash$,$$$120,000,$Accounts payable,$*,,$$$51,100$