Prepare a revised balance sheet given the information. For the assets and liabilities .

revise the balance sheet listed

Paid-in capital in excess of par Retained earnings 172,000 7 WINDSOR COMPANY Balance Sheet For the Year Ended December 31,2025 Ass Current Assets Cash Accounts Receivable Inventory Buildings Equipment Prepaid Expenses $ 242000 \begin{tabular}{|l|} \hline \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline \end{tabular}