The following three accounts appear in the general ledger of Kingbird Corp. during 2025. Date Jan. 1 July 31 Sept. 2 Nov. 10 Date Jan. 1 Nov. 10 Dec. 31 Date Jan. 1 Aug. 23 Dec. 31 Balance Purchase of equipment Purchase of equipment Cost of equipment sold Balance Balance Equipment Dividends (cash) Net income Debit 49,000 Accumulated Depreciation-Equipment Accumulated depreciation on equipment sold 11,200 Depreciation for year Retained Earnings 37,100 Debit Debit 9,800 Credit Credit 19,600 Credit Balance 34,300 163,800 50,400 112,000 161,000 198,100 Balance 49,700 38,500 58,100 Balance 73,500 63,700 114,100

The following three accounts appear in the general ledger of Kingbird Corp. during 2025