Presented below is the trial balance of Sunland Corporation at December 31, 2025. Debit Credit Cash $199,940 Sales Revenue $8,102,810 Debt Investments (trading) (at cost, $145,000) 155,810 Cost of Goods Sold 4,800,000 Debt Investments (long-term) 301,940 279,940 Equity Investments (long-term) Notes Payable (short-term) Accounts Payable Selling Expenses Investment Revenue Land Buildings Dividends Payable Accrued Liabilities 2,002,810 262,810 1,042,940 Accounts Receivable 437,810 Accumulated Depreciation-Buildings Allowance for Doubtful Accounts Administrative Expenses 904,260 Interest Expense 215,260 Inventory 599,940 Gain 84,260 Notes Payable (long-term) 902,940 Equipment 602,810 Bonds Payable 1,002,940 Accumulated Depreciation-Equipment 60,000 Franchises Common Stock ($5 par) Treasury Stock Patents 160,000 1,002,810 193,810 195,000 Retained Earnings Balance (before Net Income) 80,940 Paid-in Capital in Excess of Par Totals 82,940 $12,355,080 $12,355,080 Prepare a balance sheet at December 31, 2025, for Sunland 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.) SUNLAND CORPORATION Balance Sheet S Assets Liabilities and Stockholders' Equity $