Financial statement data for Oriole Moving Company for $2024$ follow.

ORIOLE MOVING COMPANY

Comparative Statement of Financial Position

Dec. $31,2024$

Dec. $31,2023$

Assets

Cash

$$68,600$

$$49,100$

Accounts receivable

$95,200$

$59,600$

Prepaid insurance

$29,800$

$\frac{19,800}{128,500}$

Accumulated depreciation

Total non$-$current assets

Total assets

$$483,200$

$$367,600$

Liabilities and shareholders' equity

Accounts payable

$$21,500$

$$18,600$

Wages payable

Total current liabilities

Bank loan

Total liabilities

Common shares

Retained earnings

Total shareholders' equity

Total liabilities and shareholders' equity

$3,000$

$4,000$

$24,500$

$22,600$

$50,000,60,000$

$\frac{74,500}{200,000}\frac{82,600}{200,000}$