Presented here are the financial statements of Sarasota Company. \begin{tabular}{|c|c|c|} \hline Acexumts parable & $43,700 & $34.500 \\ \hline - Fixone taxes payable & 16,100 & 18,400 \\ \hline Eonds payable & 39.100 & 75,900 \\ \hline Commonstack & 41,400 & 32,200 \\ \hline Retainsedearnings & 115,000 & 87,400 \\ \hline Total & $255,300 & $248,400 \\ \hline \end{tabular} Sarasota Company Income Statement For the Year Ended December 31, 2025 Sales revenue Cost of goods sold Gross profit Selting expenses Administrative expenses income from operations Interest expense Income before income taxes Income tax expense $556,600 402,500 154,100 $41,400 6,900 92,000 18,400 SARASOTA COMPANY Statement of Cash Flows - Indirect Method Nisustments to reconcile net income to $