Presented below is the trial balance of Sarasota 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 SARASOTA CORPORATION Balance Sheet For the Year Ended December 31, 2025 Assets 436350 $ 154 Allowance for Doubtful Accounts 26350 462 Debit Credit $200,300 Current Assets $8,101,350 154,350 Debt Investments 4,800,000 Accounts Receivable 302,300 280,300 Inventory 91,350 Total Current Assets 456,350 2,001,350 64,630 261,350 1,043,300 Dividends Payable Accrued Liabilities 139,300 97,350 Accounts Receivable 436,350 Accumulated Depreciation-Buildings 152,000 Allowance for Doubtful Accounts 26,350 Administrative Expenses 901,630 Interest Expense 212,630 Inventory 600,300 Gain 81,630 Notes Payable (long-term) 903,300 Equipment 601,350 Bonds Payable 1,003,300 Accumulated Depreciation-Equipment 60,000 Franchises 160,000 Common Stock ($5 par) 1,001,350 Treasury Stock 192,350 Patents Retained Earnings Balance (before Net Income) 195,000 81,300 Paid-in Capital in Excess of Par Totals 83,300 $12,342,860 $12,342,860 Prepare a balance sheet at December 31, 2025, for Sarasota Corporation. (Ignore income taxes). (List Current Assets in order of liquidity. List Property, Plant, and Equipment in order of Land, Buildings, and Equipment. Enter account name only and do not provide the descriptive information provided in the question.) 663 Liabilities and Stockholders' Equity $