$\backslash$table$[[,$Debit,Credit$],[$Cash$,$$$199,560,],[$Sales Revenue,$$8,103,320],[$Debt investments $($trading$)($at cost$,$ $$145,000),156,320,],[$Cost of Goods Sold,$4\mathrm{.}800,000,],[$Debt Investments $($Jong$-$term$),301,560,],[$Equity Investments flong$-$terml,$279,560,],[$Notes Payable $($short$-$term$),,93,320],[$Accounts Payable,,$458,320],[$Selling Expenses,$2,003,320,],[$Investment Revenue,,$67,870],[$Land$,263,320,],[$Bulldings$,1\mathrm{.}042560,],[$Dividends Payable,,$138\mathrm{.}560],[$Accrued thatilities,,$99320],[$Accounts Receivable,$438\mathrm{.}320,],[$Acrumelyted Depreciation$-$Bulldings,,$152\mathrm{.}000],[$Allowance for Doubaful Accounts,,$28\mathrm{.}320],[$Administrative Expenses,$904\mathrm{.}870,],[$Interest Expense,$215470,],[$Inventory$,599\mathrm{.}560,]]\backslash$table$[[$Allowance for Doubtful Accounts,,$28,320],[$Administrative Expenses,$904\mathrm{.}870,],[$Interest Expense,$215,870,],[$Inventory$,599\mathrm{.}560,],[$Galn$,,84,870],[$Notes Payable $($long$-$term$),,902,560],[$Equipment$,603,320,],[$Bonds Payable,,$1,002,560],[$Accumulated Depreciation$-$Equipment,,$60,000],[$Franchises$,160,000,],[$Common Stock $($$$5$ par$),,1,003,320],[$Treasury Stock,$194,320,],[$Patents$,195,000,],[$Retained Earnings Balance $($before Net Income$),,80,560],[$Paid$-$in Capital in Excess of Par,,$82\mathrm{.}560],[$Totals$,$$$12\mathrm{.}357,460,$$$12,357,460]]$

Prepare a balance sheet at December $31,2025,$ for Waterway Corporation $($Igrore income taxes$)(4)$ Neuldity, Ust Property, Plont, and Equipment in order of Land, Duldings, and Equipment. Enter account nart descriptive information provided in the question$)$