i did post all the question

The post-closing trial balance of Pina Company and other related information for the year 2025 are presented as follows. Additional information: 1. The LIFO method of imventory value is used. 2. The cost and fair value of the long.term irwestments that consist of stocks (with ownership less than 20% of total shares) are the same. Adtitiondinfuemprion 1. The LiFO method of imptory uabe is used: the same. 3. The amount of the Construction in Propess account represents the costs expended to date cha buildire in the process of constroction ithe compamy rents factory upace at the present time] The land on which the bulding is being eamatructed cost $87,900 as shown in the trial balance. 4. The catents were purchaned by the cempany at a cent of $40,000 and are being amertired on a stralght-line basis 5. Of the dicount on bonss payable, $2.000 wili be amortiaed in 2026 . b. Thenctes payable represent bankloans that are secured by lone-term ievestmenti carried at $122,960. These bank loans are due in 2028 7. The bends parable bear interest at 6. gupable every December 31, and are due lanuary 1, 2006. 3. 600000 sharet of common sloek of a par value of 51 were authorised, of which 502,960 -hares were ksued and outstandins. Prepare a bolance sheet as at December 31. 2025, so that allimportant information is fulh disclosed alst Current Assets in order af liculdity. Lat Praperty. Plant, dnd Fquipment is order of Land, Construction in Process, and Equipment. Enter account name anly and do not peovide the descriptive information provided in the question. dere in 2026 Liabilitirs and Stockholdern' Equity 5