As a preliminary to requesting budget estimates of sales, costs, and expenses for the fiscal year beginning January 1, 20Y4, the following tentative trial balance as of December 31, 20Y3, is prepared by the Accounting Department of Regina Soap Co.: Cash $102,300 Accounts Receivable 203,600 Finished Goods 42,800 Work in Process 28,500 Materials 46,800 Prepaid Expenses 3,500 Plant and Equipment 452,200 Accumulated DepreciationPlant and Equipment $194,400 Accounts Payable 1