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

Cheyenne Corp's unadjusted trial balance at December 1, 2025, is presented below. Debit Credit Cash $26,400 Accounts Receivable 44,160 Notes Receivable 12,000 Interest Receivable 0 Inventory 43,440 Prepaid Insurance 4,320 Land 24,000 Buildings 180,000 Equipment 72,000 Patent 10,800 Allowance for Doubtful Accounts $600 Accumulated Depreciation-Buildings 60,000 Accumulated Depreciation-Equipment 28,800 Accounts Payable 32.760 Salaries and Wages Payable 0 Notes Payable (due April 30, 2026) 13,200 Income Taxes Payable 0 Interest Payable