The following balances were taken from the books of Kingbird Corp. on December 31, 2025. Interest revenue $88,000 Accumulated depreciation-equipment $42,000 Cash 53,000 Accumulated depreciation-buildings 30,000 Sales revenue 1,382,000 Notes receivable 157,000 Accounts receivable 152,000 Selling expenses 196,000 Prepaid insurance 22,000 Accounts payable 172,000 Sales returns and allowances 152,000 Bonds payable 102,000 Allowance for doubtful accounts 9,000 Administrative and general expenses 99,000 Sales discounts 47,000 Accrued liabilities 34,000 Land 102,000 Interest expense 62,000 Equipment 202,000 Notes payable 102,000 142,000 Buildings Loss from earthquake damage 152,000 Cost of goods sold 623,000 Common stock 502,000 Retained earnings 23,000