Bramble Ltd. is a private company reporting under ASPE. Its adjusted trial balance at its fiscal year end, December 31, 2021, is shown below: BRAMBLE LTD. Adjusted Trial Balance December 31, 2021 Debit Credit Cash Inventory $27,500 26,600 Supplies 4,300 Equipment 304,185 Accumulated depreciation-equipment $68,000 Accounts payable 32,300 Income tax payable 9,300 Unearned revenue 20,700 Notes payable ($12,000 is due in 2022) 30,000 Preferred shares ($4 noncumulative, 1.000 issued) 40,000 Common shares (120,000 issued) 60,000 74.000