$\backslash$table$[[\backslash$table$[[$Oriole Inc.$],[$Comparative Balance Sheet As of December $31,2025$ and $2024]]],[,12/31/25,12/31/24],[$Cash$,$$$6,000,$$$7,000],[$Accounts receivable,$61,800,50,700],[$Short$-$term debt investments $($available$-$for$-$sale$),35,300,17,900],[$Inventory$,39,800,59,400],[$Prepaid rent,$4,900,1,000],[$Equipment$,153,100,130\mathrm{.}500],[$Accumalated depreciation$-$equipment,$(35,000),(24,700)],[$Copyrights$,45,900,50,500],[$Total assets,$$311,800,$$$295,300],[$Accounts payable,$$46,000,$$$39,700],[$Income taxes payable,$4\mathrm{.}000,5,900],[$Salaries and wages payable,$8,100,4,100],[$Short$-$term loans payable,$8\mathrm{.}100,10\mathrm{.}100]]\backslash$table$[[$Short$-$term loans payable,$8,100,10,100],[$Long$-$term loans payable,$59\mathrm{.}900,68,600],[$Commonstock$,$ $$10$ par,$100\mathrm{.}000,100,000],[$Paid$-$in capital, common stock,$30,000,30,000],[$Retained earnings,$55,700,36,900],[$Total liabilities and stockholders' equity,$$311\mathrm{.}800,$$$295,300]]$

Oriole Inc.

Income Statement

For the Year Ending December $31,2025$

Sales revenue

Cost of goods sold

Gross profit

Operating expenses

Operating income

Interest expense

Gain on the of equipment

Income before tax

$$333\mathrm{.}125$

$173\mathrm{.}600$

$159,525$

$118,900$

$40\mathrm{.}825$

$$11\mathrm{.}500$

$2000$

$9\mathrm{.}500\backslash$table$[[$Income Statement For the Year Ending December $31,2025],[$Sales revenue,,$$333,125],[$Cost of goods sold,,$173,600],[$Gross profit,,$159,525],[$Operating expenses,,$118,900],[$Operating income,,$40,625],[$Interest expense,$$11,500,],[$Gain on sale of equipment,$2\mathrm{.}000,9,500],[$Income before tax,,$31,125],[$Income tax expense,,$6,225],[$Net income,,$$24,900]]$Additional isformution:

Dividends in the amount of $$6,100$ were declared asd paid during $2005.$

Depreciatios expenve and amortication experse are incladed in ocerating ex eenses.

No unrealued gim or lonses have occurred on the investeests doring the pear,

Equipreent that had a cont of $$17$ B$00$ and was $70$s deppeciated mas sold doring $2025.$

Prepure a staterment of cach flows uning the drect method iDesot propart a seconciliation schedile$)($Show amount in the investing

opuble Eic.

STATEMENT OF CAEM RCIES

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