The comparative balance sheets of Shamrock Inc. at the beginning and the end of the year $2025$ are as follows.

Shamrock Inc.

Balance Sheets

Dec. $31,2025$

Jan. $1,2025$

Inc.$/$Dec$.$

Assets

Cash

Accounts receivable

Equipment

Less: Accumulated depreciation$-$equipment

Total

Liabilities and Stockholders' Equity

Accounts payable

Common stock

Retained earnings

$ $48,600$

$98,280$

$42,120$

$18,360$

$$170,640$

$ $14,040$

$95,040$

$23,760$

$11,880$

$$120,960$

$$34,560$

$3,240$

$18,360$

$6,480$

Inc.

Inc.

Inc.

Inc.

$ $21,600$

$108,000$

$41,040$

$ $16,200$

$86,400$

$18,360$

$ $5,400$

$21,600$

$22,680$

Inc.

Inc.

Inc.