Blossom Ltd$,$ a private company reporting under ASPE, reported the following for the years ended May $31,2024$ and $2023.$

$\backslash$table$[[\backslash$table$[[$BLOSSOMLTD$.],[$Balance Sheet$],[$May $31]]],[$Assets$,2024,2023],[$Cash$,$$$15,880,$$$54,180$ Additional information

$1$ profit for $2024$ was $$136,080$

$2$ common shares were issued for $$630000$

$3$ land with a cost of $ $63000$ was sold at a loss of $$25200$

$4$ purchased land with cost of $$126000$ with a $$69300$ down payment and financed reminder morgage note payable

$5$ no equipment sold during $2024$