Current Attempt in Progress

These items are taken from the financial statements of Sheffield Co$.$ at December $31,2025.$

Buildings

Accounts receivable

Prepaid insurance

Cash

Equipment

Land

Insurance expense

Depreciation expense

Interest expense

Common stock

Retained earnings $($January $1,2025)$

Accumulated depreciation$-$buildings

$$116,380$

$13,860$

$3,520$

$13,024$

$90,640$

$67,320$

$858$

$5,830$

$2,860$

$66,000$

$44,000$

$50,160$