22. 20,000 of mortgage payable is due for payment in the next 12 months. The following account appeared in its adj. trial balance at the end of Dec. 31, 2010. Account payable 73,300 Account receivable 50,300 Account depreciation-building 52500 Account depreciation- equipment 42,600 Building 190,000 Cash 28,000 Common stock 140,000 Cost of goods sold 418,000 Dep expense- building 10,400 Dep expense- equipment: 13,000 Dividend 15,000 Equipment 100,000 Gain on sale of equipment 4300 Income tax expense 15000 Insurance expense 8,400 Interest expense 7000 Interest payable 2000 Mortgage payable 80,000 Office supplies expense 37,000 Prepaid insurance 2,400 Property tax payable 4.800 Property tax expense 6,200 Retained earnings 19,200 Sales salaries expense 75,500 Sale 626,000 Sales salary payable 3,500 Sales returns and allowances 8,000 Utilities expense 11,000