Comparative Balance Sheets For Years Ended December 31, 2025-2021 2025 2024 2023 2022 2021 Cash $21,000 $24,000 $26,000 $22,000 $19,000 Accounts receivable, net 46,000 53,000 57,000 48,000 42,000 Merchandise inventory 138,000 159,000 171,000 144,000 126,000 Plant assets, net 173,000 199,000 214,000 180,000 158,000 Total assets $378,000 $435,000 $468,000 $394,000 $345,000 Current liabilities $51,000 $58,000 $63,000 $53,000 $46,000 Long-term liabilities 41,000 46,000 50,000 42,000 37,000 Common stock 57,000 64,000 70,000 59,000 52,000 Retained earnings 229,000 267,000 285,000 240,000 210,000 Total liabilities and equity $378,000 $435,000 $468,000 $394,000 $345,000 2025 2024 2023 2022 2021 Cash Accounts receivable, net Merchandise inventory Plant assets, net Total assets Current liabilities Long-term liabilities Common stock Retained earnings Total liabilities and equity

what is the formula used if not the round formula?