These items are taken from the financial statements of Bramble Co. at December 31, 2025. Buildings $88,872 Accounts receivable 10,584 Prepaid insurance 2,688 Cash 9,946 Equipment 69,216 Land 51,408 Insurance expense 655 Depreciation expense 4,452 Interest expense 2,184 Common stock 50,400 Retained earnings (January 1, 2025) 33,600 Accumulated depreciation-buildings 38,304 Accounts payable 7,980 Notes payable 78,624