Stine Corp.'s trial balance reflected the following account balances at December 31, 2025:
Accounts receivable (net) $38,000
Trading securities 12,000
Accumulated depreciation on equipment and furniture 30,000
Cash 32,000
Inventory 60,000
Equipment 50,000
Patent 8,000
Prepaid expenses 4,000
Land held for future business site 36,000