E4.12 (LO 1) (Preparation of a Balance Sheet) Presented below is the trial balance of Scott Butler Corporation at December 31, 2025. Debit Credit Cash $ 197,000 Sales Revenue $ 8,100,000 Debt Investments (trading) (at cost, $145,000) 153,000 Cost of Goods Sold 4,800,000 Debt Investments (long-term) 299,000 Equity Investments (long-term) 277,000 Notes Payable (short-term) 90,000 Accounts Payable 455,000 Selling Expenses 2,000,000 Investment Revenue 63,000 Land 260,000 Buildings 1,040,000 Dividends Payable 136,000 Accrued Liabilities 96,000 Accounts Receivable 435,000 Accumulated DepreciationBuildings 152,000 Allowance for Doubtful Accounts 25,000 Administrative Expenses 900,000 Interest Expense 211,000 Inventor