these items are taken from the financial statements of concord corp at December $31,2025.$ Buildings: $$132,300$

Accounts receivable: $$15,800$

Prepaid insurance: $$5,850$

Cash: $$14,800$

Equipment: $$103,000$

Land: $$76,500$

Office expense: $$730$

Income tax expense: $$253$

Depreciation expense: $$6,600$

Interest expense: $$3,250$

Common shares: $$77,500$

Retained earnings $($January $1,2025)$: $$50,000$

Accumulated depreciation$$buildings: $$57,000$

Accounts payable: $$10,500$

Income taxes payable: $$1,380$

Bank loan payable $($due July $1,2027)$: $$117,000$

Accumulated depreciation$$equipment: $$23,400$

Interest payable: $$4,500$

Service revenue: $$17,803$