The financial statements of Ayayai Ltd. include the following items at December 31, 2025. Accounts payable Accounts receivable Accumulated depreciation-buildings Accumulated depreciation-equipment Buildings Cash Common stock Equipment $26,080 25,860 62,700 26,640 166,000 29,790 173,600 81,920 Income tax expense Interest expense Interest payable Land $6,360 5,620 2,560 240,560 Long-term investments Mortgage payable Operating expenses Prepaid insurance Retained earnings, January 1 144,480 Service revenu 226,950 Supplies 35,950 128,960 196,680 1,800 1,430 Prepare a balance sheet dated December 31, 2025. Assume that the company will pay $37,820 of the mortgage payable in 2026. (List Current Assets in order of liquidity and Property, Plant and Equipment in order of Land, Buildings and Equipment.) AYAYAI LTD. Balance Sheet Assets $