Selected year$-$end account balances from the adjusted trial balance as of December $31,2025,$ for Grouper Corporation is provided below.

$\backslash$table$[[,$Debit,'Credit$],[$Accounts Receivable,$$84,220,],[$Dividends$,30,510,],[$Depreciation Expense,$15,310,],[$Equipment$,246,850,],[$Salaries and Wages Expense $.,105,680,],[$Accounts Payable,,$$61,480$