Film Fan Photo reported the following figures on its December $31,2024,$ income statement and balance sheet: $($Click the icon to view the figures.$)]$

Data table

$\backslash$table$[[$Net sales,$$,440,000,],[$Dec$.31,2024,$Dec. $31,2023],[$Cash$,$$$,30,000,27,000],[$Accounts Receivable,,$48,000,56,000],[$Merchandise Inventory,,$74,000,82,000],[$Prepaid Expenses,,$13,000,8,000],[$Property$,$ Plant, and Equipment, net,,$145,000,20,000]]$