Wildhorse Corporation Comparative Balance Sheets December 31 2025 2024 Cash Accounts receivable Land $14,850 $11,100 22,000 23,800 21,000 26,200 Buildings 74,000 74,000 Accumulated depreciation-buildings (15,500) (10,100) Total $116,350 $125,000 Accounts payable $11,750 $31,300 Common stock 77,000 70,000 Retained earnings 27,600 23,700 Total $116,350 $125,000 Additional information: 1. Net income was $23,800. Dividends declared and paid were $19,900. 2. No noncash investing and financing activities occurred during 2025. 3. The land was sold for cash of $4,200.