At December 31, 20X5, Salo Corp.'s balance sheet accounts increased by the following amounts compared with those at the end of the prior year: Assets $178,000 Liabilities 54,000 Capital stock 120,000 Additional paid-in capital 12,000 The only charge to retained earnings during 20X5 was for a dividend payment of $26,000. Net income for 20X5 amounted t