Accounts payable Accounts receivable Account Description Accumulated amortization, patent Accumulated depreciation, equipment Accumulated depreciation, vehicles Advertising payable Allowance for doubtful accounts Cash Common shares, 100,000 shares authorized; 25,000 shares were issued at an average price of $9.00; market price per share on March 31, 2020, was $10.20 Equipment Income tax payable Notes payable** Patent Prepaid rent Retained earnings Unearned revenues Vehicles "Assume that all accounts have normal balances. **$54,000 of the notes payable will be paid by March 31, 2021, Required Account Balance* $ 19,800 66,600 49,800 148,200 61,800 2,400 3,000 28,200 ? 462,000 54,600 138,000 114,600 54,600 27,000 81,000