CashAccounts receivable $($net$)$Prepaid insuranceLandEquipmentAccumulated depreciation$-$equipmentTotal assetsAccounts payableBonds payableCommon stockRetained earningsTotal liabilities and stockholder's equityAssets$2025$$$45,00085\mathrm{.}00027,80019,50078,500(19,100)$$$236,700$Liabilities and Stockholders Equity$$19,70029,700140\mathrm{.}00047,3005236,7002024$$$31,50061,50016,90059,50069,500(11,800)$$$227,100$$$6,20016,800115,00089,100$$$227,100$Additional information:$1.$ Net loss for $2025$ is $$12,000.$ Net sales for $2025$ are $$320,000\mathrm{.}2.$ Cash dividends of $$29,800$ were declared and paid in $2025\mathrm{.}3.$ Land was sold for cash at a loss of $$3,400.$ This was the only land transaction during the year$\mathrm{.}4.$ Equipment with a cost of $$16,000$ and accumulated depreciation of $$10,200$ was sold for $$5,800$ cash.:$5.$ $$13,000$ of bonds were retired during the year at carrying $($book$)$ value$\mathrm{.}6.$ Equipment was acquired for common stock. The fair value of the stock at the time of the exchange was $$25,000.$