Sarasota Company Comparative Balance Sheets December $31$

$\backslash$table$[[$Assets$,2025,2024,\backslash$table$[[$Change$],[$Increase$/$Decrease$]]],[$Cash$,$$$135,700,$$$82,800,$$$52,900,$Increase$],[$Accounts receivable,$142,600,50,600,92,000,$Increase$],[$Inventory$,101,200,-0-,101,200,$Increase$],[$Prepaid expenses,$13,800,9,200,4,600,$Increase$],[$Land$,126,500,161,000,34,500,$Decrease$],[$Buildings$,460,000,460,000,-0-,$No change$],[$Accumulated depreciation$-$buildings,$(48,300),(32,200),16,100,$Increase$],[$Equipment$,420,900,156,400,264,500,$Increase$],[$Accumulated depreciation$-$equipment,$(64,400),(23,000),41,400,$Increase$],[$Totals$,$$$1,288,000,$$$864,800,,]]$