The following is the ending balances of accounts at June $30,2024,$ for Excell Company.

$\backslash$table$[[$Account Title,Debits,Credits$],[$Cash$,103,000,],[$Short$-$term investments,$85,000,],[$Accounts receivable $($net$),300,000,],[$Prepaid expenses $($for the next $12$ months$),52,000,],[$Land$,95,000,],[$Buildings$,340,000,],[$Accumulated depreciation$-$buildings,,$170,000],[$Equipment$,275,000,],[$Accumulated depreciation$-$equipment,,$130,000],[$Accounts payable,,$183,000],[$Accrued liabilities,$55,000,],[$Notes payable,,$120,000],[$Mortgage payable,,$210,000],[$Common stock,,$200,000],[$Retained earnings,,$182,000],[$Totals$,$$$1,250,000,1,250,000$