Presented below is the trial balance of Carla Corporation at December 31, 2025. Debit Credit Cash $200,490 Sales Revenue $8,104,080 Debt Investments (trading) (at cost, $145,000) 157,080 Cost of Goods Sold 4,800,000 Debt Investments (long-term) 302,490 Equity Investments (long-term) 280,490 Notes Payable (short-term) 94,080 Accounts Payable 459,080 Selling Expenses 2,004,080 Investment Revenue 64,820 Land 264,080 Buildings 1,043,490 Dividends Payable 139,490 Accrued Liabilities 100,080 Accounts Receivable 439,080 Accumulated Depreciation-Buildings 152,000 Allowance for Doubtful Accounts 29,080 Administrative Expenses 901,820 Interest Expense 212,820 Inventory 600,490 Gain 81,820 Notes Payable (long-term) 903,490 Equipment 604,080 Bonds Payable 1,003,490 Accumulated Depreciation-Equipment 60,000 Franchises 160,000 Common Stock ($5 par) 1,004,080 Treasury Stock 195,080 Patents 195,000 Retained Earnings 81,490 Paid-in Capital in Excess of Par 83,490 Totals $12,360,570 $12,360,570