The following selected accounts from Sunland Corporation's general ledger are for the year ended December 31, 2025. Accounts receivable Accumulated depreciation-equipment Advertising expense Common stock Cost of goods sold Depreciation expense Dividends Equipment Freight-out Income tax expense Insurance expense Interest expense Interest revenue Inventory Prepaid expenses Rent revenue $273,000 762,000 55,400 250,000 1,158,000 129,000 146,500 1,470,000 25,600 71,000 23,200 61,000 33,000 98,500 30,900 24,900

The following selected accounts from Sunland Corporation's general ledger are for the year ended December 31, 2025. 1e