The trial balance of Kroeger Incorporated included the following accounts as of December 31, 2024: Debits Credits Sales revenue $ 8,300,000 Interest revenue 70,000 Gain on sale of investments 130,000 Gain on debt securities 145,000 Loss on projected benefit obligation $ 170,000 Cost of goods sold 6,000,000 Selling expense 700,000 Goodwill impairment loss 450,000 Interest expense 40,000 General and administrative expense 600,000 The gain on debt securities represents the increase in th