The following are selected accounts and balances for Jonah Company and Hill, Incorporated, as of December $31,2024.$ Several of Jonah's accounts have been omitted. Credit balances are indicated by parentheses. Dividends were declared and paid in the same period.

$\backslash$table$[[,$Jonah,Hill$],[$Revenues$,$$ $(596,000),$$$(248,000)$