At December $31,2024,$ Wildhorse Industries reports the following selected accounts from the unadjusted trial balance for its firs year of operations: AccountDebit Credit Accounts payable$$329,000$ Accounts receivable $ $658,000$ Cash $37,600$ Cost of goods sold $1,645,000$ Interest receivable $1,050$ Interest revenue $2,125$ Merchandise inventory $305,500$ Notes receivable, due April$10202542,300$Prepaid insurance $7,520$ Sales $4,403,900$ Sales returns and allowances $94,000$ Short$-$ term investments $47,000$ Unearned$$revenue$23,500$