Pearl Corporation's comparative balance sheets are presented below. Cash Accounts receivable Land Buildings Accumulated depreciation-buildings Total Accounts payable Common stock Retained earnings Total Pearl Corporation Comparative Balance Sheets December 31 Additional information: 1. 2. 3. 2025 $20,950 21,300 21,000 $12,550 75,000 2024 41,400 $11,100 82,000 (16,300) (11,600) $128,950 $133,500 24,700 27,300 82,000 $31,500 66,000 36,000 $128,950 $133,500 Net income was $25,000. Dividends declared and paid were $19,600. No noncash investing and financing activities occurred during 2025. The land was sold for cash of $4,500.

Pearl Corporation's comparative balance sheets are presented below. Additional information: 1. Net income was $25,000. Dividends declared and paid were $19,600. 2. No noncash investing and financing activities occurred during 2025 . 3. The land was sold for cash of $4,500. Pearl Corporation's comparative balance sheets are presented below. Additional information: 1. Net income was $25,000. Dividends declared and paid were $19,600. 2. No noncash investing and financing activities occurred during 2025 . 3. The land was sold for cash of $4,500. Pearl Corporation's comparative balance sheets are presented below. Additional information: 1. Net income was $25,000. Dividends declared and paid were $19,600. 2. No noncash investing and financing activities occurred during 2025 . 3. The land was sold for cash of $4,500. Pearl Corporation's comparative balance sheets are presented below. Additional information: 1. Net income was $25,000. Dividends declared and paid were $19,600. 2. No noncash investing and financing activities occurred during 2025 . 3. The land was sold for cash of $4,500