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

$\backslash$table$[[,$Debit,Credit$],[$Accounts Receivable,$$55,180,],[$Dividends$,19,990,],[$Depreciation Expense,$10,030,],[$Equipment$,161,730,],[$Salaries and Wages Expense,$69,240,],[$Accounts Payable,,$$40,280$