The following is a condensed version of the comparative balance sheets for Teal Corporation for the last two years at December 31. 2025 2024 Cash $203,550 $89,700 Accounts receivable 207,000 212.750 Investments 59,800 85.1001 Equipment 342,700 276,000 Accumulated depreciation-equipment (121,900) (102.350) Current liabilities 154,100 173,650 Common stock 184,000 184,000 Retained earnings 353,050 203.550 Additional Information: Investments were sold at a loss of $11.500; no equipment was sold, cash dividends paid were $34.500; and net income was $184,000. Teal Corporation Statement of Cash Flows Adjustments to reconcile net income to