The following selected accounts from Cullumber Corporation's general ledger are for the year ended December 31, 2025. Accounts receivable $261,000 Accumulated depreciation-equipment 764,500 Advertising expense 55,200 Common stock 265,000 Cost of goods sold 1,166,000 Depreciation expense 133.500 Dividends 140,000 Equipment 1,440,000 Freight-out 24,500 Income tax expense 70,000 Insurance expense 23,900 Interest expense 61,800 Interest revenue 30.500 Inventory 100,000 Prepaid expenses 31.100 Rent revenue 24,600 Retained earnings 538.000