Windsor Company's income statement for the year ended December $31,2025,$ contained the following condensed information.

Service revenue

$$848,000$

Operating expenses $($excluding depreciation$)$

$$628,000$

Depreciation expense

$61,000$

Loss on sale of equipment

$26\mathrm{.}000\frac{715,000}{133,000}$

Income tax expense

$\frac{40,000}{\text{\$}93,000}$

Net income

Windsor's balance sheet contained the following comparative data at December $31.$

$\backslash$table$[[,2025,,2024],[$Accounts receivable,$$37,000,,$$$52,000$