Current Attempt in Progress Presented below is the trial balance of Kingbird Corporation at December 31, 2025. Debit Credit Cash $198,500 Sales Revenue $8,104,040 Debt Investments (trading) (at cost, $145,000) 157,040 Cost of Goods Sold 4,800,000 Debt Investments (long-term) 300,500 Equity Investments (long-term) 278,500 Notes Payable (short-term) 94,040 Accounts Payable 459,040 Selling Expenses 2,004,040 Investment Revenue 66,950 Land 264,040 Buildings 1,041,500 137,500 Dividends Payable 100,040 Accrued Liabilities Accounts Receivable 439,040 Accumulated Depreciation-Buildings 152,000 00040