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

$\backslash$table$[[$Account Title,Debits,Credits$],[$Cash$,,$$$101,000,,],[$Short$-$term investments,,$83,000,,],[$Accounts receivable $($net$),,298,000,,],[$Prepaid expenses $($for the next $12$ months$),,50,000,,],[$Land$,,93,000,,],[$Buildings$,,338,600,,],[$Accumulated depreciation$-$buildings,,,,$ $169,000],[$Equipment$,,274,000,,],[$Accumulated depreciation$-$equipment,,,,$129,000],[$Accounts payable,,,,$182,000],[$Accrued liabilities,,,,$54,000],[$Notes payable,,,,$118,000],[$Mortgage payable,,,,$290,000],[$Common stock,,,,$190,000],[$Retained earnings,,,,$105,000],[$Totals$,$$$,1,237,000,$$$,1,237,000$