Included in Sarasota Company's December 31, 2025, trial balance are the following accounts: Prepaid Rent $5,290, Debt Investments (to be held to maturity until 2028) $73,600, Unearned Fees $23,500, Land (held for investment) $42,000, and Notes Receivable (long-term) $55,400. Prepare the long-term investments section of the balance sheet. (Enter account name only and do not provide the descriptive information provided in the question.)