The financial statements of Novak Ltd. include the following items at December 31, 2025. Accounts payable $21.040 Income tax expense $5,160 Accounts receivable 20,820 Interest expense 4,540 Accumulated depreciation-buildings 50.580 Interest payable 2,080 Accumulated depreciation-equipment 21,480 Land 194,000 Buildings 133,840 Long-term investments 28,990 Cash 24,030 Mortgage payable 104,000 Common stock 140,000 Operating expenses 158.640 Equipment 66,080 Prepaid insurance 1,440 Retained earnings, January 1 116,520 Service revenue 183,030 Supplies 1,190