Presented below are data for Concord Corp. 2025 2026 Assets, January 1 $8844 $9725 Liabilities, January 1 4854 ? Stockholders' Equity, Jan. 1 ? ? Dividends 1622 1218 Common Stock 1459 1286 Stockholders' Equity, Dec. 31 ? ? Net Income 1915 1293 Stockholders' Equity at January 1, 2026 is $5905. $4283. $5742. $3990. Sunland Corp.'s trial balance reflected the following account balances at December 31, 2025: Accounts receivable (net) $38000 Trading securities 12500 Accumulated depreciation on equipment and furniture 31000 Cash 30500 Inventory 55000 Equipment 49000 Patent 7700 Prepaid expenses 5000 Land held for future business site 36500 In Sunland's December 31, 2025 balance sheet, the current assets total is O $179200. $154000. O $141000. O $161700.