Pharoah Corp.'s trial balance of income statement accounts for the year ended December 31, 2025 included the following: Debit Credit Sales revenue $278400 Cost of goods sold $171900 Administrative expenses 45000 Loss on disposal of equipment 23000 Sales commission expense 18100 Interest revenue 10600 Freight-out 6000 Loss from discontinued operations 24800 Bad debt expense 6000 Totals $294800 $289000