$5-6.$ A citizen group raised funds to establish an endowment for the Eastville City Library. Under the terms of the trust agreement, the principal must be maintained, but the earnings of the fund are to be used to purchase database and periodical subscriptions for the library. A preclosing trial balance of the library permanent fund follows:

Trial Balance$-$December $31,2024$

Cash

Debits

Credits

Investments

$$7,500$

Additions to permanent endowments

$631,000$

Investment income

Expenditures$-$subscriptions

Net increase in fair value of investments

Accrued interest receivable

Accounts payable

$\backslash$table$[[,,625,000],[,$t$,42,500],[36,700,,],[,,6,000],[1,000,,],[,,2,700],[$$$676,200,,$$$676,200$