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On April $15,2026,$ fire damaged the office and warehouse of Oriole Corporation. The only accounting record saved was the general ledger, from which the balance sheet data below was prepared.

$\backslash$table$[[$Oriole Corporation March $31,2026],[,$Dr$,$Cr$],[$Cash$,$$$24,400,],[$Accounts receivable,$48,800,],[$Inventory$,$ December $31,2025,91,500,],[$tand$,42,700,],[$Buildings$,134,200,],[$Acrumselated dennatiotina,,con$20\mathrm{.}4$