A B C 1 Chatters Inc. 2 Trial Balance 3 31-Dec-23 4 5 Account Debit Credit 6 Cash $45,000 7 Accounts Receivable 172,500 8 Allowance For Doubtful Accounts $9,800 9 Prepaid Insurance 7,000 10 Inventory 193,400 11 FV-OCI Investments 339,000 12 Land 86,000 13 Contract Asset 124,000 14 Intangible Assets - Patents 36,000 15 Equipment 400,000 16 Accumulated depreciation - equipment 240,000 17 Accounts Payable 146,900 18 Income tax Payable 49,200 19 Notes Payable 94,000 20 Bonds Payable 180,000 21 Common Shares 500,000 22 Accumulated Other Comprehensive Income 45,000 23 10 24 Retained Earnings 138,000 25 $1,402,900 $1,402,900 26 Additional Information: 1. Inventory has a net realizable value of $212,000 2. FV-OCI investment's fair value is $378,000 3. The contract