Flounder Corp.'s unadjusted trial balance at December 1,2025 , is presented below. AccumulatedDepreciation-BuildingsAccumulatedDepreciation-EquipmentAccountsPayableSalariesandWagesPayableNotesPayable(dueApril30,2026)IncomeTaxesPayableInterestPayableNotesPayable(duein2031)CommonStockRetainedEarningsDividendsSalesRevenueInterestRevenue62,00029,76033,852013,6400043,40062,00078,76414,8801,116,0000 Gain on Disposal of Plant Assets 0 Bad Debt Expense Cost of Goods Sold Depreciation Expense Income Tax Expense Insurance Expense Interest Expense Other Operating Expenses Amortization Expense Salaries and Wages Expense Total 0 781,200 0 0 0 0 76,632 0 \( \frac{136,400}{\hline} \) $1,440,036 The following transactions occurred during December. Dec. 2 Purchased equipment for $19,840, plus sales taxes of $992 (paid in cash). 2 Flounder sold for $4,340 equipment which originally cost $6,200. Accumulated depreciation on this equipment at January 1, 2025, was $2,232; 2025 depreciation prior to the sale of equipment was $1,023. 15 Flounder sold for $6,200 on account inventory that cost $4,340. (Flounder records sales under a perpetual inventory system.) 23 Salaries and wages of $8,184 were paid. 1. Flounder estimates that uncollectible accounts receivable at year-end are $4,960. 2. The note receivable is a one-year, 8% note dated April 1,2025 . No interest has been recorded. 3. The balance in prepaid insurance represents payment of a \$4,464, 6-month premium on September 1, 2025 . 4. The building is being depreciated using the straight-line method over 30 years. The salvage value is $37,200. 5. The equipment owned prior to this year is being depreciated using the straight-line method over 5 years. The salvage value is 10% of cost. 6. The equipment purchased on December 2, 2025, is being depreciated using the straight-line method over 5 years, with a salvage value of $2,232. 7. The patent was acquired on January 1, 2025, and has a useful life of 9 years from that date. 8. Unpaid salaries at December 31,2025 , total $2,728. 9. Both the short-term and long-term notes payable are dated January 1, 2025, and carry a 10% interest rate. All interest is payable in the next 12 months. 10 Income tax expense was $18,600. It was unpaid at December 31 . Prepare an adjusted trial balance at December 31, 2025