$\backslash$table$[[$FEDERER SPORTS APPAREL$],[$Balance Sheet$],[$December $31],[,$Year,Increase $($Decrease$)],[,,2025,,2024,$Amount,$\%],[$Assets$],[$Cash$,$$$,2,200,000,$$$,800,000,,],[$Accounts receivable,,$1,237,500,,990,000,,],[$Inventory$,,3,112,500,,1,660,000,,],[$Buildings$,,7,150,000,,7,150,000,,],[$Less: Accumulated depreciation,,$(1,200,000),,(600,000),,],[$Total assets,$$,12,500,000,,10,000,000,,],[$Liabilities and Stockholders' Equity$],[$Accounts payable,$$,1,512,500,$$$,1,250,000,,],[$Contingent liability,,$850,000,,800,000,,],[$Common stock,,$5,050,000,,5,050,000,,],[$Retained earnings,,$5,087,500,,2,900,000,,],[$Total liabilities and stockholders' equity,$$,12,500,000,$$$,10,000,000$vdots,,$]]$