The following items are taken from the financial statements of Cullumber Co$.$ at December $31,2027.$

Land

Accounts receivable

Supplies

Cash

Equipment

Buildings

Land improvements

Notes receivable $($due in $2028)$

Accumulated depreciation$-$land improvements

Common stock

Retained earnings $($December $31,2027)$

Accumulated depreciation$-$buildings

Accounts payable

Mortgage payable

$$195,900$

$22,000$

$9\mathrm{.}500$

$11\mathrm{.}990$

$82,700$

$261,500$

$45\mathrm{.}930$

$5\mathrm{.}600$

$12\mathrm{.}900$

$75,300$

$495\mathrm{.}600$

$32\mathrm{.}900$

$9\mathrm{.}800$

$98,900$