Oriole Company Comparative Balance Sheets December 31 2025 2024 Assets Cash $74,800 $24,200 Accounts receivable 96,800 83,600 Inventory 183,700 207,900 Land 88,000 110,000 Equipment 286,000 220,000 Accumulated depreciation-equipment (72,600) (35,200) Total $656,700 $610,500 Liabilities and Stockholders' Equity Accounts payable $42,900 $47,300 Bonds payable 165,000 220,000 Common stock ($1 par) 237,600 191,400 Retained earnings 211,200 151,800 Total $656,700 $610,500