Crane Company's income statement for the year ended December $31,2025,$ contained the following condensed information.

$\backslash$table$[[$Service revenue,$$849,000,],[$Operating expenses $($excluding depreciation$),$$$621,000,],[$Depreciation expense,$60,000,],[$Loss on sale of equipment,$27,000,708,000],[$Income before income taxes,$141,000,],[$Income tax expense,$40,{000}_{?},],[$Net income,$$101,{000}_{?},]]$

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

$\backslash$table$[[,2025,2024],[$Accounts receivable,$$36,000,$$$52,000$