Bridgeport Company's income statement for the year ended December $31,2025,$ contained the following condensed information.

$\backslash$table$[[$Service revenue,$$844,000,],[$Operating expenses $($excluding depreciation$),$$$619,000,],[$Depreciation expense,$61,000,],[$Loss on sale of equipment,$26,000,706,000],[$Income before income taxes,,$138,000],[$Income tax expense,,$41,000],[$Net income,$$97,{000}_{?},]]$

Bridgeport's balance sheet contained the following comparative data at December $31.$

$\backslash$table$[[,2025,,2024],[$Accounts receivable,$$35,000,,$$$54,000$