In its income statement for the year ended December 31, 2025, Cullumber Company reported the following condensed data. Salaries and wages expenses Cost of goods sold Interest expense Interest revenue Depreciation expense $390,600 792,120 59,640 54,600 260,400 Loss on disposal of plant assets Sales revenue Income tax expense Sales discounts Utilities expense $54,600 1,856,400 25,200 134,400 92,400

In its income statement for the year ended December 31,2025, Cullumber Company reported the following condensed data