Following are selected balance sheet accounts of Indigo Corp. at December $31,2025$ and $2024,$ and the increases or decreases in each account from $2024$ to $2025.$ Also presented is selected income statement information for the year ended December $31,2025,$ and additional information.

$\backslash$table$[[$Selected balance sheet accounts$],[$Assets$,2025,2024,\backslash$table$[[$Increase$],[($Decrease$)]]],[$Accounts receivable,$$152,000,$$$115,000,$$$37,000$