Condensed financial data of Sheffield Corp. for 2025 and 2024 are presented below. SHEFFIELD CORP. COMPARATIVE BALANCE SHEET AS OF DECEMBER 31, 2025 AND 2024 \begin{tabular}{|c|c|c|} \hline & 2025 & 2024 \\ \hline Cash & $820 & $600 \\ \hline Investments & 0 & 240 \\ \hline Receivables & 2,260 & 2,130 \\ \hline Inventory & 1,640 & 1,180 \\ \hline Plant assets & 1,630 & 1,200 \\ \hline \multirow[t]{2}{*}{ Accumulated depreciation } & (650) & (445) \\ \hline & $5,700 & $4,905 \\ \hline Accounts payable & $760 & $1,200 \\ \hline Accrued liabilities & 360 & 570 \\ \hline Bonds payable & 840 & 1,030 \\ \hline Capital stock & 1,550 & 1,450 \\ \hline \multirow[t]{2}{*}{ Retained earnings } & 2,190 & 655 \\ \hline & $5,700 & $4,905 \\ \hline \end{tabular}