Oriole Company has these comparative balance sheet data: Oriole Company Balance Sheets December 31 2025 2024 Cash $17,500 $35,000 Accounts receivable 80,000 63,000 Inventory 60,000 47,000 Plant assets (net) 215,000 185,000 $372,500 $330,000 Accounts payable $42,000 $53,000 Bonds payable 115,000 115,000 Common stock, $10 par 160,000 122,000 Retained earnings 55,500 40,000 $372,500 $330,000