Carla Company's income statement for the year ended December $31,2020,$ contained the following condensed information.

$\backslash$table$[[$Service revenue,$$848,000,],[$Operating expenses $($excluding depreciation$),$$$626,000,],[$Depreciation expense,$60,000,],[$Loss on sale of equipment,$26,000,712,000],[$Income before income taxes,,$136,000],[$Income tax expense,,$41,000],[$Net income,,$]]$

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

$\backslash$table$[[,2020,2019],[$Accounts receivable,$$37,000,$$$52,000$