Current Attempt in Progress

The following trial balance was taken from the books of Ivanhoe Corporation on December $31,2025.$

Account

Debit

$$9,200$

Accounts Receivable

Notes Receivable

Allowance for Doubtful Accounts

Inventory

Prepaid Insurance

Equipment

Accumulated Depreciation$--$Equip.

Accounts Payable

Common Stock

Retained Earnings

Sales Revenue

Cost of Goods Sold

Salaries and Wages Expense

Rent Expense

Totals

$40,200$

$13,500$

Credit

Cash Accounts Receivable

$34,800$

$4,630$

$99,700$

$$1,800$

$15,100$

$10,900$

$40,200$

$67,130$

$258,000$

$127,300$

$50,800$

$\frac{13,000}{\text{\$}393,130},$$$393,130$

At year$-$end, the following items have not yet been recorded