Crane 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: CRANE LTD. Post-Closing Trial Balance December 31, 2020 Debit Credit Cash $60,000 Accounts receivable 430,000 Allowance for doubtful accounts 21,500 Inventory 350,000 Estimated inventory returns 10,000 Equipment 1,800,000 Accumulated depreciation-equipment 480,000 Accounts payable 261,000 Interest payable (pertains to bank loan payable) 3,000 Employee income tax payable 48,000 CPP payable 25,000 El payable Provisions 10,000 30,000 Refund liability 40,000 Deferred revenue 10,000