The following items are taken from the financial statements of Cullumber Company at December 31, 2025. Land Accounts receivable Supplies Cash Equipment: Buildings Land improvements Notes receivable (due in 2026) Accumulated depreciation-land improvements Common stock Retained earnings (December 31, 2025) Accumulated depreciation-buildings Accounts payable Mortgage payable Accumulated depreciation-equipment $196,300 22,100 10,000 11,950 82,400 261,600 46,250 6,300 12,100 75,500 509,000 33,900 9,500 85,000 18,900