The trial balance of Ayayai Ltd$.$ ?at December $31,2023,$ ?follows:

The trial balance of Ayayai Ltd. at December 31, 2023, follows: Cash Sales revenue FV-NI investments (at fair value) Cost of goods sold Bond investment at amortized cost FVOCI investments (fair value $525,000) Notes payable (due in six months) Accounts payable Selling expenses Investment income or loss Land Buildings Debits $345,000 193,000 439,000 463,000 309,000 Credits $9,382,000 107,000 825,000 18,000