Below is the trial balance data for Poland and Slovenia on December 31, 2022. In addition, Poland owes Slovenia an Accounts Payable of $25,000 and Slovenia owes Poland an Accounts Payable of $45,000. Poland Slovenia Debits: Cash $ 290,000 $ 100,000 Accounts Receivable 210,000 190,000 Inventory 400,000 50,000 Land 300,000 100,000 Buildings & Equipment-Net 1,100,000 330,000 Trademarks 0 40,000 Investment in Slovenia 560,000 0 Cost of Goods Sold 550,000 220,000 Depreciation Expense 130,000 45,000 Other Expenses 20,000 35,000 Dividends Declared 100,000 50,000 $3,660,000 $1,160,000 Credits: Accounts Payable $ 80,000 $ 90,000 Long-Term Liabilities 1,200,000 Common Stock 1,000,000 20,000 400,000 Additional Paid in Capital 50,000 Retained Earnings, Jan. 1 350,000 150,000 Sales 910,000 450,000 Income from Subsidiary 120,000 0 $3,660,000 $1,160,000