These items are taken from the financial statements of Blue Spruce Co. at December 31, 2025. Buildings Accounts receivable Prepaid insurance Cash Equipment Land Insurance expense Depreciation expense Interest expense Common stock Retained earnings (January 1, 2025) Accumulated depreciation-buildings Accounts payable Notes payable $86,756 Accumulated depreciation-equipment Interest payable 10,332 2,624 9,709 67,568 50,184 640 4,346 2,132 49,200 32,801 37,392 7,790 76,752 15,350 2,952

These items are taken from the financial statements of Blue Spruce Co. at December 31, 2025. Liabil