The comparative balance sheets for $2024$ and $2023$ and the statement of income for $2024$ are given below for Dux Company. Additional information from Dux's accounting records is provided also.

$\backslash$table$[[$Interest expense,$44\mathrm{.}0,],[$Loss on sale of building,$39\mathrm{.}0,],[$Income tax expense,$52\mathrm{.}0,356\mathrm{.}0],[$Net income,,$$135\mathrm{.}0$