Indigo Corporation's comparative balance sheets are presented below. Indigo Corporation Comparative Balance Sheets December 31 \begin{tabular}{|c|c|c|} \hline & 2025 & 2024 \\ \hline Cash & $19,300 & $11,200 \\ \hline A counts receivable & 21,800 & 24,600 \\ \hline Land & 20,400 & 26,300 \\ \hline Buildings & 85,000 & 85,000 \\ \hline Accumulated depreciation-buildings & (15,800) & (10,700) \\ \hline Total & $130,700 & $136,400 \\ \hline Accounts payable & $12,000 & $31,000 \\ \hline Common stock & 68,000 & 60,000 \\ \hline Retained earnings & 50,700 & 45,400 \\ \hline Total & $130,700 & $136,400 \\ \hline \end{tabular} IwDIGo corporation Statement of Cash Flows - Indirect Method Indigo Corporation's comparative balance sheets are presented below. Additional information: 1. Net income was $24,400. Dividends declared and paid were $19,100. 2. No noncashinvesting and financing activities occurred during 2025. 3. The land ws sold for cash of $4,900