Debit Credit Cash $201,670 Sales Revenue $8,104,230 Debt Investments (trading) (at cost, $145,000) 157,230 Cost of Goods Sold 4,800,000 Debt Investments (long-term) 303,670 Equity Investments (long-term) 281,670 Notes Payable (short-term) 94,230 Accounts Payable 459,230 Selling Expenses 2,004,230 Investment Revenue Land 64,770 264,230 Buildings 1,044,670 Dividends Payable 140,670 Accrued Liabilities 100,230 Accounts Receivable 439,230 Accumulated Depreciation-Buildings 152,000 Allowance for Doubtful Accounts 29,230 Administrative Expenses 901,770 Interest Expense 212,770 Inventory 601,670 Gain 81,770 Notes Payable (long-term) 904,670 Equipment 604,230 Bonds Payable 1,004,670 Accumulated Depreciation-Equipment 60,000 Franchises Common Stock ($5 par) Treasury Stock Patents 160,000 1,004,230 195,230 195,000 Retained Earnings Balance (before Net Income) 82,670 Paid-in Capital in Excess of Par Totals 84,670 $12,367,270 $12,367,270 MARIGOLD CORPORATION Balance Sheet December 31, 2025 Assets $ $ 201670 $ $ Liabilities and Stockholders' Equity 19 $ 69 $ $ $