Joseph Moss, owner of Moss Interiors, is negotiating for the purchase of Carla Vista Galleries. The following balance sheet of Carla Vista is given in an abbreviated form as follows.

$\backslash$table$[[\backslash$table$[[$Carla Vista Gallaries$],[$Balance Sheet$],[$As of December $31,2025]]],[$Assets$,$Liabilities and Stockholders' Equity$],[$Cash$,$$$108,000,$Accounts payable,,,$$51,500$