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The unadjusted trial balance of Riverbed Ltd., a public company following IFRS, at December 31,2023 , is as follows: Equipment 109,500 Accumulated depreciation-equipment Accounts payable Bonds payable Common shares Retained earnings Sales revenue Rent revenue Purchases Purchase discounts Freight out Freight in Salaries and wages expense Interest expense Miscellaneous expense 17,200 8,900 60,000 104,600 86,387 221,700 9,900 167,500 2,950 9,000 3,150 30,000 5,600 $512,357865$512,357 1. On November 1,2023 , Riverbed received $9,900 rent from its lessee for a 12 -month lease beginning on that date. This was credited to Rent Revenue. 2. Riverbed estimates that 6% of the final Accounts Receivable balance on December 31,2023 , will be uncollectible. On December 28, 2023, the bookkeeper incorrectly credited Sales Revenue for a receipt of $1,150 on account. This error had not yet been corrected on December 31. 3. After a physical count, inventory on hand at December 31,2023 , was $80,500. 4. Prepaid insurance contains the premium costs of two policies: Policy A, cost of $1,344, two-year term, taken out on April 1. 2023; Policy B, cost of \$1,548, three-year term, taken out on September 1, 2023. 5. The regular rate of depreciation is 10% of cost per year. Acquisitions and retirements during a year are depreciated at half this rate. There were no retirements during the year. On December 31,2022, the balance of Equipment was $85,500. 6. On April 1, 2023, Riverbed issued at par value 60$1,000,12% bonds maturing on April 1, 2024, Interest is paid on April 1 and October 1. 7. On August 1, 2023, Riverbed purchased at par value 15$1,000,12% Marin Inc. bonds, maturing on July 31,2025 . Interest is paid on July 31 and January 31. 8. On May 30, 2023, Riverbed rented a warehouse for $1,190 per month and debited Prepaid Rent for an advance payment of $14,280. 9. Riverbed's FV-NI imvestments consist of shares with total market value of $9,270 as at December 31,2023. 10. The FV-OCl investment is an investment of 485 shares in Yop inc, with current market value of $25 per share as at December 31, 2023. 1. Rent Revenue 8250 Unearned Rent Revenue 2. Sales Revenue 1150 Accounts Receivable 1150 (To correct incorrect entry.) Bad Debt Expense 54700 Allowance for Doubtful Accounts 54700 (To record bad debt expense.) 3. Cost ol Goods Sold Inventory Purchase Discounts Purchases Freight-ln Inventory 56400 4. 5. 6. 7. 7. 8. 9. 10