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

$\backslash$table$[[$Debit$,$Credit,$],[$Accounts Receivable,$$81,310,],[$Dividends$,29,460,],[$Depreciation Expense,$14,780,],[$Equipment$,238,340,],[$Salaries and Wages Expense,$102,030,],[$Accounts Payable,,$$59,360$