E5-12 (Preparation of a Balance Sheet) Presented below is the trial balance of Vivaldi Corporation at December 31, 2012

	Debits	Credits
Cash	$ 197,000
Sales		$ 7,900,000
Debt Investments (trading) (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 Depreciation