The following items are taken from the financial statements of Carla Vista Co. at December 31, 2025. Land Accounts receivable Supplies Cash $195,000 22,100 9,200 11,950 Equipment 82,800 Buildings 264,000 Land improvements 46,400 Notes receivable (due in 2026) 6,500 Accumulated depreciation-land improvements 12,000 Common stock 76,000 Retained earnings (December 31, 2025) 493,000 Accumulated depreciation-buildings 33,100 Accounts payable 10,400 Mortgage payable 101,550 Accumulated depreciation-equipment 19,000 Interest payable 3,000 Income taxes payable 14,500 Patents 47,800 Investments in stock (long-term) 71,600 Debt investments (short-term) 5,200