Presented below is the trial balance of Marin Corporation at December 31, 2025. Cash Sales Revenue Debt Investments (trading) (at cost, $145,000) Cost of Goods Sold Debt Investments (long-term) Equity Investments (long-term) Notes Payable (short-term) Accounts Payable Selling Expenses Investment Revenue Land Buildings Dividends Payable Accrued Liabilities Debit $199,560 156,320 4,800,000 301,560 279,560 2,003,320 263,320 1,042,560 Credit $8,103,320 93,320 458,320 67,870 138,560 99,320