Sandhill Photography reported net income of $$108,000$ for $2025.$ Included in the income statement were depreciation expense of $$7,100,$ patent amortization expense of $$4,800,$ and a gain on disposal of plant assets of $$3,400.$ Sandhill's comparative balance sheets show the following balances.

$\backslash$table$[[,\frac{12}{31}\frac{?}{25},,\frac{12}{31}\frac{?}{24}$