The trial balance of Splish Brothers Wholesale Company contained the following accounts shown at December $31,$ the end of the company's fiscal year.

$\backslash$table$[[\backslash$table$[[$Splish Brothers Wholesale Company$],[$Trial Balance$],[$December $31,2025]]],[,$Debit,Credit$],[$Cash$,$$$31,000,],[$Accounts Receivable,$39,000,],[$Inventory$,71,400,],[$Land$,91,400,],[$Buildings$,199,400,-],[$Accumulated Depreciation$-$Buildings,,$$59,400$