Presented below is the balance sheet of Flint Corporation for the current year, 2025. Flint Corporation Balance Sheet December 31, 2025 Current assets $ 486,810 Current liabilities $ 381,810 Investments 641,810 Long-term liabilities 1,001,810 Property, plant, and equipment 1,721,810 Stockholders' equity 1,771,810 Intangible assets 305.000 $3,155,430 $3,155,430 The following information is presented. 1. 2. 3. 4. The current assets section includes cash $151,810, accounts receivable $171,810 less $11,810 for allowance for doubtful accounts, inventories $181,810, and unearned rent revenue $6,810. Inventory is stated on the lower-of-FIFO-cost-or-net realizable value. The investments section includes the cash surrender value of a life insurance contract $41.810; investments in common stock, short-term $81,810 and long-term $271,810; and bond sinking fund $246,380. The cost and fair value of investments in common stock are the same. Property, plant, and equipment includes buildings $1,041,810 less accumulated depreciation $361.810, equipment $451,810 less accumulated depreciation $181,810, land $501,810, and land held for future use $270,000. Intangible assets include a franchise $166,810, goodwill $101,810, and discount on bonds payable $36,380.