December $3120252024$ Cash $$73,710$ $$31,590$ Accounts receivable $119,34093,600$ Allowance for doubtful accounts $(5,265)(3,627)$ Inventory $187,200204,750$ Prepaid expenses $8,7757,956$ Land $117,00070,200$ Buildings $343,980285,480$ Accumulated depreciation $(37,440)(15,210)$ Patents $23,40040,950$ $$830,700$ $$715,689$ Accounts payable $$105,300$ $$98,280$ Accrued liabilities $63,18073,710$ Bonds payable $146,25070,200$ Common stock $117,000117,000$ Retained earnings$$appropriated $93,60011,700$ Retained earnings$$unappropriated $322,920354,159$ Treasury stock, at cost $(17,550)(9,360)$ $$830,700$ $$715,689$