Question $43$ of $46$

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Pina Colada Limited reported a net income of $$792,000$ for the year ended December $31,2024.$ Depreciation expense recorded on buildings and equipment was $$253,000$ for the year. Balances of the current assets and current liabilities accounts at the beginning and end of the year are as follows:

$\backslash$table$[[,$End of Year,Beginning of Year$],[$Cash$,$$$165,100,$$$157,000$