The following selected accounts from Wildhorse Corporation's general ledger are for the year ended December 31, 2025. Accounts receivable $277,000 Accumulated depreciation-equipment 768,500 Advertising expense 55,400 Common stock 270,000 Cost of goods sold 1,154,000 Depreciation expense 130,500 Dividends 146,500 Equipment 1,490,000 Freight-out 24,600 Income tax expense 71,000 Insurance expense 23,700 Interest expense 61,300 Interest revenue 31,000 Inventory 99,500 Prepaid expenses 31,600 Rent revenue 25,800 Retained earnings 541,000 Salaries and wages expense 706,000 Sales revenue 2,585,000 Unearned sales revenue 18,500