Current Attempt in Progress Presented below is the trial balance of Pina Corporation at December 31, 2025. Cash Sales Revenue Debt Investments (trading) (at cost, $145,000) Cost of Goods Sold Debt Investments (long-term) Equity Investments (long-term) Notes Payable (short-term) Accounts Payable Selling Expenses Investment Revenue Land Buildings Dividends Payable Accrued Liabilities Accounts Receivable Accumulated Depreciation-Buildings Allowance for Doubtful Accounts Administrative Expenses Interest Expense Inventory Gain Notes Payable (long-term) Equipment Bonds Payable 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 Debit $201,010 157,270 4,800,000 303,010 281,010 2,004,270 264,270 1,044,010 439,270 902,700 213,700 601,010 604,270 160,000 195,270 195,000 $12,366,070 Credit $8,104,270 94,270 459,270 65,700 140,010 100,270 152,000 29,270 82,700 904,010 1,004,010 60,000 1,004,270 82,010 84,010 $12,366,070 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 Attempt in Prozress Presented below is the trial halance of Pinu Corporation at December 31.2025. idomation prevised in the uvestion)