Amazon.com, Inc.

Trial Balance as at 31 December 2025

	Debit ($)	Credit ($)
Cash	60,000
Accounts Receivable	70,000
Inventory	80,000
Buildings	400,000
Accumulated Depreciation - Buildings		80,000
Accounts Payable		50,000
Long-term Debt		120,000
Common Stock		300,000
Retained Earnings		130,000
Sales Revenue		500,000
Cost of Goods Sold	300,000
Operating Expenses	80,000
Depreciation Expense	20,000
Total	1,010,000	1,010,000

Required:

1. Prepare the Ledger Accounts for the above trial balance.
2. Calculate the Income Statement for the year ended 31 December 2025.
3. Formulate the Balance Sheet as at 31 December 2025.