Current Attempt in Progress Presented below is the trial balance of Pina Corporation at December 31, 2025. Debit Credit Cash $200,300 Sales Revenue $8,101,350 Debt Investments (trading) (at cost, $145,000) 154,350 Cost of Goods Sold 4,800,000 Debt Investments (long-term) 302,300 Equity Investments (long-term) 280,300 Notes Payable (short-term) 91,350 Accounts Payable Selling Expenses Investment Revenue 456,350 2,001,350 64,630 Buildings Dividends Payable Accrued Liabilities 1,043,300 139,300 97,350 Accounts Receivable 436,350 Accumulated Depreciation-Buildings 152,000 Allowance for Doubtful Accounts 26.350 Administrative Expenses 901.630 Interest Expense 212,630 Inventory 600,300 Gain 81.630 Notes Payable (long-term) 903,300 Equipment 601,350 Bonds Payable 1,003,300 Accumulated Depreciation-Equipment Franchises Common Stock ($5 par) Treasury Stock Patents Retained Earnings Balance (before Net Income) Paid-in Capital in Excess of Par Totals 60,000 160,000 1,001,350 192,350 195,000 81,300 83,300 $12,342,860 $12,342,860 Prepare a balance sheet at December 31, 2025, for Pina Corporation. (Ignore income taxes). (List Current Assets in order of liquidity. List Property, Plant, and Equipment in order of Land, Buildings, and Equipment. Enter account name only and do not provide the descriptive information provided in the question.) Current Assets Cash Accounts Receivable Less Allowance for Doubtful Accounts Inventory PINA CORPORATION Balance Sheet December 31, 2025 $ Assets $ 200300 436350 26350 410000 600300 Liabilities and Stockholders' Equity Liabilities and Stockholders' Equity +A $ > > > $ LA eTextbook and Media List of Accounts