Coronado Ltd. is a small wholesaler of restaurant supplies. The company's post-closing trial balance at December 31, 2020, the end of its fiscal year, is presented below: CORONADO LTD. Post-Closing Trial Balance December 31, 2020 Debit Credit Cash $60,000 Accounts receivable 440,000 Allowance for doubtful accounts 22,000 Inventory 356,000 Estimated inventory returns 10,000 Equipment 1,800,000 Accumulated depreciation-equipment 480,000 Accounts payable 285,000 Interest payable (pertains to bank loan payable) 4,000 Employee income tax payable 51,000 CPP payable 26,000 El payable 14,000 Provisions Refund liability Deferred revenue Bank loan payable 33,000 40,000 11,000 Common shares Retained earnings 1,200,000 60,000 440,000 $2,666,000 $2,666,000