Presented below is the trial balance of Shamrock SpA at December 31, 2022. The company debits the Retained Earnings account directly for dividends declared. Debit Credit Cash 173,360 Sales Revenue 6,952,000 Trading Securities (at cost, 145.000) 134,640 Cost of Goods Sold 4,224,000 Long-term Investments in Bonds 263,120 Long-term Investments in Shares 243,760 Notes Payable (short-term) 79,200 Accounts Payable 400,400 Selling Expenses 1,760,000 Investment Revenue Land Buildings Dividends Payable 55,440 228,800 915,200 119,680 Accrued Liabilities 84,480 Accounts Receivable 382,800 Accumulated Depreciation-Buildings 309,760 Allowance for Doubtful Accounts 22,000 Administrative Expenses 792,000 Interest Expense 185,680 Inventory 525,360 Pension Liability (long-term) 70,400 Notes Payable (long-term) 792,000 Equipment 528,000