\begin{tabular}{lrlr} Cash & $76,000 & Accounts payable & $319,700 \\ Accounts receivable & 112,000 & Soorya, capital & 234,000 \\ & 98,600 & \\ Inventory & 51,100 & \\ Land & 76,000 & \\ Buildings (net) & 90,000 & \\ Equipment (net) & 50,000 & \\ Trademarks (net) & & \end{tabular} $47,000, respectively. (a) Your answer is partially correct. entries.) Date Account Titles and Explanation July 1, 2023 Buildings Cash Goodwill Land Inventory Accounts Receivable Equipment Notes Payable Accounts Payable Allowance for Expected Credit Losses Cash Debit \begin{tabular}{|r|c|} \hline & Credit \\ \hline 76000 & \\ \hline 76000 & \\ \hline \end{tabular} 90000 319700 11000 441000