Presented below is the trial balance of Pearl Corporation at December 31, 2025. \begin{tabular}{|c|c|c|} \hline & Debit & Credit \\ \hline Cash & $201,180 & \\ \hline Sales Revenue & & $8,104,150 \\ \hline Debt Investments (trading) (at cost, $145,000 ) & 157,150 & \\ \hline Cost of Goods Sold & 4,800,000 & \\ \hline Debt Investments (long-term) & 303,180 & \\ \hline Equity Investments (long-term) & 281,180 & \\ \hline Notes Payable (short-term) & & 94,150 \\ \hline Accounts Payable & & 459,150 \\ \hline Selling Expenses & 2,004,150 & \\ \hline Investment Revenue & & 67,230 \\ \hline Land & 264,150 & \\ \hline Buildings & 1,044,180 & \\ \hline Dividends Payable & & 140,180 \\ \hline Accrued Liabilities & & 100,150 \\ \hline Accounts Receivable & 439,150 & \\ \hline Accumulated Depreciation-Buildings & & 152,000 \\ \hline Allowance for Doubtful Accounts & & 29,150 \\ \hline Administrative Expenses & 904,230 & \\ \hline Interest Expense & 215,230 & \\ \hline Inventory & 601,180 & \\ \hline Gain & & 84,230 \\ \hline Notes Payable (long-term) & & 904,180 \\ \hline Equipment & 604,150 & \\ \hline Bonds Payable & & 1,004,180 \\ \hline Accumulated Depreciation-Equipment & & 60,000 \\ \hline Franchises & 160,000 & \\ \hline Common Stock ( $5 par) & & 1,004,150 \\ \hline Treasury Stock & 195,150 & \\ \hline Patents & 195,000 & \\ \hline Retained Earnings Balance (before Net Income) & & 82,180 \\ \hline Paid-in Capital in Excess of Par & & 84,180 \\ \hline Totals & $12,369,260 & $12,369,260 \\ \hline \end{tabular} Prenare a halance sheet at Deremher 31.2025 for Pearl Cornoration. (lenore income taxes) . Il ist Current Aseets in norder of liauiditu 1 ist Liabilities and Stockholders' Equity $