\begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{7}{|c|}{ FANTASY FOOTBALL } \\ \hline \multicolumn{7}{|c|}{ Balance Sheets } \\ \hline \multicolumn{7}{|c|}{ December 31} \\ \hline & \multicolumn{3}{|c|}{2024} & \multicolumn{3}{|c|}{2023} \\ \hline & & Amount & % & & Amount & % \\ \hline \multicolumn{7}{|l|}{ Assets } \\ \hline \multicolumn{7}{|l|}{ Current assets: } \\ \hline Cash & $ & 192,000 & & $ & 414,000 & \\ \hline Accounts receivable & & 892,800 & & & 1,251,200 & \\ \hline Inventory & & 2,659,200 & & & 1,587,000 & \\ \hline Supplies & & 172,800 & & & 133,400 & \\ \hline \multicolumn{7}{|l|}{ Long-term assets: } \\ \hline Equipment & & 1,545,600 & & & 1,545,600 & \\ \hline Less: Accumulated depreciation & & (662,400) & & & (331,200) & \\ \hline Total assets & & 4,800,000 & & $ & 4,600,000 & \\ \hline \multicolumn{7}{|l|}{ Liabilities and Stockholders' Equity } \\ \hline \multicolumn{7}{|l|}{ Current liabilities: } \\ \hline Accounts payable & $ & 148,800 & & $ & 105,800 & \\ \hline Interest payable & & 0 & & & 4,600 & \\ \hline Income tax payable & & 110,400 & & & 110,400 & \\ \hline \multicolumn{7}{|l|}{ Long-term liabilities: } \\ \hline Notes payable & & 1,104,000 & & & 1,104,000 & \\ \hline \multicolumn{7}{|l|}{ Stockholders' equity: } \\ \hline Common stock & & 1,012,000 & & & 1,012,000 & \\ \hline Retained earnings & & 2,424,800 & & & 2,263,200 & \\ \hline Total liabilities and stockholders' equity & $ & 4,800,000 & & $ & 4,600,000 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{7}{|c|}{ FANTASY FOOTBALL } \\ \hline \multicolumn{7}{|c|}{ Balance Sheets } \\ \hline \multicolumn{7}{|c|}{ December 31} \\ \hline & \multicolumn{4}{|c|}{ Year } & \multicolumn{2}{|c|}{ Increase (Decrease) } \\ \hline & & 2024 & & 2023 & Amount & % \\ \hline \multicolumn{7}{|l|}{ Assets } \\ \hline \multicolumn{7}{|l|}{ Current assets: } \\ \hline Cash & $ & 192,000 & $ & 414,000 & & \\ \hline Accounts receivable & & 892,800 & & 1,251,200 & & \\ \hline Inventory & & 2,659,200 & & 1,587,000 & & \\ \hline Supplies & & 172,800 & & 133,400 & & \\ \hline \multicolumn{7}{|l|}{ Long-term assets: } \\ \hline Equipment & & 1,545,600 & & 1,545,600 & & \\ \hline Less: Accumulated depreciation & & (662,400) & & (331,200) & & \\ \hline Total assets & $ & 4,800,000 & $ & 4,600,000 & & \\ \hline \multicolumn{7}{|l|}{ Liabilities and Stockholders' Equity } \\ \hline \multicolumn{7}{|l|}{ Current liabilities: } \\ \hline Accounts payable & $ & 148,800 & $ & 105,800 & & \\ \hline Interest payable & & 0 & & 4,600 & & \\ \hline Income tax payable & & 110,400 & & 110,400 & & \\ \hline \multicolumn{7}{|l|}{ Long-term liabilities: } \\ \hline Notes payable & & 1,104,000 & & 1,104,000 & & \\ \hline \multicolumn{7}{|l|}{ Stockholders' equity: } \\ \hline Common stock & & 1,012,000 & & 1,012,000 & & \\ \hline Retained earnings & & 2,424,800 & & 2,263,200 & & \\ \hline Total liabilities and stockholders' equity & $ & 4,800,000 & $ & 4,600,000 & & \\ \hline \end{tabular}