E$4\mathrm{.}12($LO $1)($Preparation of a Balance Sheet$)$ Presented below is the trial balance of Scott Butler Corporation at December $31,2025.$

CashSales RevenueDebtInvestments$($trading$)($atcost$,$ $$145,000)$Cost of GoodsSoldDebtInvestments$($long$-$term$)$EquityInvestments$($long$-$term$)$Notes Payable$($short$-$term$)$AccountsPayableSellingExpensesInvestmentRevenueLandBuildingsDividendsPayableDebit$ $197,000153,0004,800,000299,000277,0002,000,000260,0001,040,000$Credit$ $8,100,00090,000455,00063,000136,000$

AccruedLiabilitiesAccountsReceivableAccumulatedDepreciation$-$BuildingsAllowance forDoubtfulAccountsAdministrativeExpensesInterestExpenseInventoryGainNotes Payable$($long$-$term$)$EquipmentBonds PayableAccumulatedDepreciation$-$EquipmentFranchisesCommon Stock$($$$5$ par$)435,000900,000211,000597,000600,000160,00096,000152,00025,00080,000900,0001,000,00060,0001,000,000$

Common Stock$($$$5$ par$)$Treasury StockPatentsRetainedEarningsPaid$-$in Capitalin Excess ofParTotals$191,000195,0001,000,00078,00080,000$$$12,315,000$ $$12,315,000$