BVD Corp Trial Balance at December 31, 20XX is presented below. All 20XX transactions have been recorded except for the items described on the next page. Cash Accounts Receivable Inventory Debt Investments Debit $ 126,934 54,820 95,125 0 Credit Land 102,200 Buildings 255,850 Equipment 102,120 Allowance for Doubtful Accounts $ 13,250 Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Accounts Payable Interest Payable Unearned Rent Revenue Dividends Payable Income Tax Payable Bonds Payable Discount on Bonds Payable 63,306 26,630 35,278 0 32,700 0 0 0 0 Common Stock ($5 par) 165,000 Paid in Capital in Excess of Par-Common Stock 44,580 Preferred Stock ($50 par) 0 Paid in Capital in Excess of Par-Preferred Stock 0 Retained Earnings 133,477 Treasury Stock 0 Cash Dividends 0 844,200 0 Sales Revenue Rent Revenue Loss on sale of land 0 Gain on sale of debt investments Bad Debt Expense 0 Interest Expense 0 Cost of Goods Sold Depreciation Expense Other Operating Expenses Salaries and Wages Expense Income Tax Expense Total 303,912 0 162,460 155,000 0 $ 1,358,421 $ 1,358,421