Current Attempt in Progress The comparative balance sheets for Teal Company as of December 31 are as follows. Teal Company Comparative Balance Sheets December 31 Assets Cash 2025 2024 $ 81,600 $ 54,000 Accounts receivable Inventory Prepaid expenses 60,000 69,600 181,740 170,400 18,336 25,200 Land 174,000 156,000 Buildings 240,000 240,000 Accumulated depreciation-buildings (72,000) (48,000) Equipment 270,000 186,000 Accumulated depreciation-equipment (54,000) (42,000) Total $899,676 $811,200 Liabilities and Stockholders' Equity Accounts payable $53,676 $ 43,200