The following items and amounts were taken from Sandhill Inc.'s 2025 income statement and balance sheet. Cash $94,100 Accounts receivable $90,900 Retained earnings 125,000 Sales revenue 585,100 Cost of goods sold 439,400 Notes payable 6,900 Salaries and wages expense 115,900 Accounts payable 56.200 Prepaid insurance 7,900 Service revenue 5,500 Inventory 64,000 Interest expense 1,890