Vinson Company has the following post$-$closing trial balance on December $31,2018$: The company's accounting department has gathered the following budgeting information for the first quarter of $2019$: Vang Company has the following post$-$closing trial balance on December $31,2024$:

$($Click the icon to view the post$-$closing trial balance.$)$

The company's accounting department has gathered the following budgeting information for the first quarter of $2025$:

$($Click the icon to view the budgeting information.$)$

Additional information:

a$.$ Direct materials purchases are paid $70\%$ in the quarter purchased and $30\%$ in the next quarter.

b$.$ Direct labor, manufacturing overhead, selling and administrative costs, and income tax expense are paid in the

quarter incurred.

c$.$ Accounts payable at December $31,2024$ are paid in the first quarter of $2025.$

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