Cougar Plastics Company has been operating for three years. At December 31, 2014, the accounting records reflected the following: During the year 2015, the company had the following summarized activities: a. Purchased short-term investments for $7,700 cash. b. Lent $6,100 to a supplier who signed a two-year note. c. Purchased equipment that cost $19,000; paid $5,100 cash and signed a one-year note for the balance. d. Hired a new president at the end of the year. The contract was for $86,000 per year plus options to purchase company stock at a set price based on company performance. e. Issued an additional 2,600 shares of $0.50 par value common stock for $12,000 cash. f. Borrowed $17,000 cash from a local bank, payable in three months. g. Purchased a patent (an intangible asset) for \$1,200 cash. h. Built an addition to the factory for $21,000; paid $7,200 in cash and signed a threeyear note for the balance. i. Returned defective equipment to the manufacturer, receiving a cash refund of $3,700. 4. Prepare a trial balance at December 31,2015