worng question

III Woodside Global Trading Limited, a company listed on the Roman Stock Exchange, is a trading and investment entity. The company trades exclusively in golf equipment, and invests in property and other firms. Woodside Global Trading Limited have just engaged you as their external accountant to assist in the preparation of the entity's 2025 financial statements. The financial period of the company is from January 1 to December 31. The company has provided you the following list of accounts, and the trial balance totals per account as at December 31, 2025: Trial Balance Name of Account Accounts Payable Accounts Receivables Advance from Substantial Shareholder Cash and Cash Equivalents Cost of Goods Sold Current Tax Liabilities Employee Benefit Obligations Gain from Sale of Plant and Equipment Trial Balance Amount $8,000,000 $4,500,000 $10,750,000 $950,000 $65,015,000 $1,600,000 $1,500,000 $15,002,000 $1,200,000 $19,650,000 Intangible Assets Inventory Loans Due in Less than 12 Months Long-Term Intercorporate Investment Long-Term Land Investment Long-Term Loans Notes Payable Notes Payable (Due in Less than 12 Months) Operating Expenses Other Payables $1,150,000 $48,000,000 $6,500,000 $19,580,000 $4,000,000 $500,000 $16,014,000 $450,000 $250,000 Other Receivables (Due in more than 12 Months) Paid-Up Capital Plant and Equipment Prepaid Expenses Property Reserves Retained Earnings Sales Short-Term Investments $32,000,000 $28,500,000 $520,000 $10,150,000 $14,500,000 $15,190,000 $100,890,000 $6,500,000