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The current sections of Martinez Inc's balance sheets at December 3 1 , 2 0 2 4 and 2 0 2 5 , are presented

The current sections of Martinez Inc's balance sheets at December 31,2024 and 2025, are presented here. Martinez's net income for 2025 was $260,100. Depreciation expense was $45,900.
\table[[,2025,2024],[Current assets],[Cash,$178,500,$168,300
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