Sandhill Co$.$ reports the following account balances at December $31,2025$ Accounts payable $$6,900$ Accounts receivable $5\mathrm{.}200$ Cash $9,100$ Intangible assets $20,900$ Inventory $35,500$ Long$-$term investments $23,000$ Long$-$term liabilities $105\mathrm{.}000$ Short $-$term investments $4,500$ Notes payable $($short $-$term$)12,000$ Property plantand equipment $265,000$ Prepaid insurance $2,200$