The comparative balance sheets of Crane Inc. at the beginning and the end of the year 2025 are as follows. Assets Cash Accounts receivable Equipment Less: Accumulated depreciation-equipment Crane Inc. Balance Sheets Dec. 31, 2025 Jan. 1, 2025 Inc./Dec. $41,400 $11,960 $29,440 Inc. 83,720 80,960 2,760 Inc. 35,880 20,240 15,640 Inc. 15,640 10,120 5,520 Inc. $145,360 $103,040 Total Liabilities and Stockholders' Equity Accounts payable $ 18,400 $13,800 $4,600 Inc. Common stock 92,000 73,600 18,400 Inc. Retained earnings Total 34,960 15,640 19,320 Inc. $145,360 $103,040