Comparative financial statement data of Panfield$,$ Inc.$$ follow:

Additional financial information

$1.$ Market price of Panfield$\text{'}$s common$$ stock: $ $63\mathrm{.}07$ at December$31,2024,$ and $ $47\mathrm{.}70$ at December$31,2023.$

$2.$ Common shares$$ outstanding: $12000$ on December$31,2024$ and $10000$ on December$31,2023$ and $2022.$

$3.$All sales are on credit.