Comprehensive Problem 9 (Part Level Submission) Larkspur Company's trial balance at December 31, 2020, is presented below. All 2020 transactions have been recorded except for the items described following the trial balance. Cash Accounts Receivable Notes Receivable Debit Credit $27,500 35,500 9,900 Interest Receivable -0- Inventory 36,500 Prepaid Insurance 3,780 Land 20,700 Buildings 156,000 Equipment 69,000 Patents 10,200 Allowance for Doubtful Accounts $400 Accumulated Depreciation-Buildings 52,000 Accumulated Depreciation-Equipment 27,600 Accounts Payable 27,300