PLEASE PREPARE AN ADJUSTED TRIAL BALANCE AT DECEMBER 31, 2025.

Shamrock Corporation's balance sheet at December 31, 2024, is presented below. Shamrock Corporation Balance Sheet December 31, 2024 Cash $42,000 Accounts payable $19.250 Inventory 43,050 Interest payable 3,500 Prepaid insurance 7,840 Bonds payable 70,000 Equipment 53,200 Common stock 35,000 Retained earnings $18.340 $146,090 $146,090 During 2025, the following transactions occurred. Shamrock uses a perpetual inventory system. 1 Shamrock paid $3,500 interest on the bonds on January 1, 2025 2 Shamrock purchased $337.540 of inventory on account. 3. Shamrock sold for $672,000 cash inventory which cost $369,600. Shamrock also collected $40,320 sales taxes 4 Shamrock paid $322.000 on accounts payable. 5. Shamrock paid $3,500 interest on the bonds on July 1, 2025 6. The prepaid insurance ($7,840) expired on July 31 7. On August 1, Shamrock paid $14,280 for insurance coverage from August 1,2025, through July 31.2026 8. Shamrock paid $23.800 sales taxes to the state. 9. Paid other operating expenses, $127,400.