The following selected accounts from the Sheridan Corporation's general ledger are presented below for the year ended December 31, 2025: Advertising expense $ 48,000 Interest revenue $ 26,000 Common stock 243,000 Inventory 60,000 Cost of goods sold 1,078,000 Rent revenue 24,000 Depreciation expense 118,000 Retained earnings 528,000 Dividends 143,000 Salaries and wages expense 668,000 Freight-out 18,000 Sales discounts 8,000 Income tax expense 63,000 Sales returns and allowances 37,000 Insurance expense 15,000 Sales revenue 2,393,000 Interest expense 63,000