The current sections of Cullumber Inc.$\text{'}$s balance sheets at Decepber $31,2026$ and $2027,$ are presented here.

Cullumber's net income for $2027$ was $$150,300.$ Depreciation expense was $$26,900.$

$\backslash$table$[[,2027,2026],[$Current assets$],[$Cash$,$$$103,300,$$$97,000$