147 Problem 3-6 (Algo) Balance sheet preparation; disclosures (LO3-2, 3-3, 3-4] The ending balances of accounts at December 31, 2021, for the Vosburgh Electronics Corporation are as follows: Account Title: Debits Credits Cash 75,000 Short-term investments 190,000 Accounts receivable 131,000 Long-term investments 39,000 Inventory 219,000 Receivables from employees. 44,000 Prepaid expenses (for 2022) 20,000 Land: 284,000 Building 1,590,000 Equipment 641,000 Patent (net) 156,000 Franchise (net) Notes receivable Interest receivable Accumulated depreciation-building Accumulated depreciation-equipment Accounts payable Dividends payable (payable on 1/16/2022) Interest payable Income Taxes payable. Deferred revenue Notes payable Allowance for uncollectible accounts Common stock Retained earnings Totals 44,000 270,000 16,000 624,000 214,000 193,000 14,000 20,000 44,000 64,000 308,000 12,000 2,016,000 210,000 3,719,000 3,719,000