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LL Corporation reported the following account balances at December 31, 2025: Cash Retained Earnings Advertising Expense Cost of Goods Sold Equipment Supplies Rental Revenue Trademark Accounts Payable Common Stock Notes Payable Dividends Accounts Receivable Income Tax Expense Inventory Wage Expense Sales Revenue Patent $37,000 $62,000 (at January 1, 2025) $15,000 $63,000 $16,000 $17,000 $34,000 $10,000 $58,000 $72,000 $43,000 $13,000 $45,000 $15,000 $51,000 $12,000 $94,000 $69,000 The amount of gross profit reported by LL Corporation for 2025 was equal to: $23,000 $31,000 $52,000 $65,000 $86,000 none of the above are correct