Shamrock Corporation's comparative balance sheets are presented below.

$\backslash$table$[[$Shamrock Corporation Comparative Balance Sheets December $31],[,2025,2024],[$Cash$,$$$19,050,$$$11,500],[$Accounts receivable,$21,500,24,200],[$Land$,21,000,27,100],[$Buildings$,89,000,89,000],[$Accumulated depreciation$-$buildings,$(15,700),(10,000)$

Additional information:

Net income was $$23,900.$ Dividends declared and paid were $$19,300.$

No noncash investing and financing activities occurred during $2025.$

The land was sold for cash of $$4,600.$