Flounder Company has decided to expand its operations. The bookkeeper recently completed the following balance sheet in or obtain additional funds for expansion. Flounder Company Balance Sheet For the Year Ended 2025 Current assets Cash $234,000 Accounts receivable (net) 344,000 Inventory (lower-of-cost-or-net realizable value) 405,000 Equity investments (to be sold in the next year)-at cost (fair value $124,000) 144,000 Property, plant, and equipment Buildings (net) Equipment (net) Land held for future use Intangible assets 574,000 164,000 179,000