The following items and amounts were taken from Cullumber Inc.'s 2025 income statement and balance sheet. Cash $88,700 Accounts receivable $90,900 Retained earnings 124,500 Sales revenue 582,600 Cost of goods sold 440,000 Notes payable 6,500 Salaries and wages expense 117,500 Accounts payable 50,000 Prepaid insurance 7,900 Service revenue 5,400 Inventory 64,300 Interest expense 1,730