Caso #$3$

The net changes in the balance sheet accounts of Eusey, Inc. for the year $2021$ are shown below:

Account

Cash

Accounts receivable

Allowance for doubtful accounts

Inventory

Prepaid expenses

Long$-$term investments

Land

Buildings

Machinery

Equipment

Accumulated depreciation:

Buildings

Machinery

Equipment

Accounts payable

Accrued liabilities

Dividends payable

Premium on bonds

Bonds payable

Preferred stock $($$$50$ par$)$

Common stock $($$$10$ par$)$

Additional paid$-$in capital$$common

Retained earnings

$\frac{\text{D}\text{e}\text{b}\text{i}\text{t}}{\text{\$}100,600}$

$\backslash$table$[[197,200,],[20,000,144,000],[405,000,],[650,000,],[100,000,28,000],[,24,000],[12,000,20,000],[183,200,],[,72,000],[,128,000],[70,000,36,000],[,900,000],[67,200,156,000],[,223,200],[81\mathrm{.}805,{200}_{{?}_{?}},$$$1,805,{200}_{?}$