Buffalo Company has decided to expand its operations. The bookkeeper recently completed the following balance sheet in order to obtain additional funds for expansion. Buffalo Company Balance Sheet For the Year Ended 2025 Current assets Cash $232,000 Accounts receivable (net) 342,000 Inventory (lower-of-cost-or-net realizable value) 403,000 Equity investments (to be sold in the next year)-at cost (fair value $122,000) 142,000 Property, plant, and equipment Buildings (net) Equipment (net) 572,000 162,000 177,000 Land held for future use Intangible assets Goodwill 82,000 Held-to maturity debt investment. 92,000 Prepaid expenses 14,000 Current liabilities Accounts payable 137,000 Notes payable (due next year) 127,000 Pension obligation 84,000 Rent payable 51,000