2. Ramadhan Corporation has the following accounts included in its December 31, 2010, trial balance: Accounts Receivable OMR 110,000, Inventories (at lower of cost or net realizable value) OMR 290,000, Allowance for Doubtful Accounts OMR 8,000, Patents OMR 72,000, Prepaid Insurance OMR 9,500, Accounts Payable OMR 77,000, Pension liability OMR 7,000, Short-term investments OMR 8,500 and Cash OMR 30,000.