Presented below is the trial balance of Pearl Corporation at December $31,2025.$

Presented below In t balance of Pearl Corporation at December 31w 2025, Cash Sales Revenue Debt Investments (trading) (at cost, $145,000) Cost of Goods Sold Debt Investments (long-term) Equity Investments (long-term) 'Notes "able (short-term} Accounts Payable ling expenses in stment Revenue! Laind Buil in Accrue jipehdse# m iniilstr@t 619erest Expe Bon s Com rec e Debit $199,850 156,200 301,850 279,850 263,200 438,200 904,270 215270 599,850 603,200 60,000 194,200 195,000 Treasur Patent Retained Earnings Bai'n Paid-in Capltal in Excess oil Par Totals et income) Cradit $8,103200 93,200 458,200 67,270 138,850 99,200 152,000 28,200 84270 902,850 60,000 1.003200 80.850 82.850 $12.356,990 Prepare a balance sheet at Dccomber 31, 2025, for Pearl Corporation, (Ignore income taxes), (L 1st Current Assets In order ot liquidlty. List Property, Plant, and Equlpmcnt in order of Land, Buildings, ond Equlpment. rnter account name onjv and do not provide the descriptive in(ormation provided In the questiom)