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

$\backslash$table$[[$Account Title,Debits,Credits$],[$Cash$,$$$97,000,],[$Short$-$term investments,$79,000,],[$Accounts receivable $($net$),294,000,],[$Prepaid expenses $($for the next $12$ months$),46,000,],[$Land$,89,000,],[$Buildings$,334,000,],[$Accumulated depreciation$-$buildings,$272,000,167,000],[$Equipment$,,127,000],[$Accumulated depreciation$-$equipment,$180,000,],[$Accounts payable,$52,000,],[$Accrued liabilities,,$114,000],[$Notes payable,,$280,000],[$Mortgage payable,,$170,000],[$Common stock,,$121,000],[$Retained earnings,,$$1,211,000$