Current Attempt in Progress Cullumber Corporation's trial balance at December 31, 2022, is presented below. All 2022 transactions have been recorded except for the items described below. Debit Credit Cash $27,030 Accounts Receivable 54,060 Inventory 24,062 Land 68,900 Buildings 100,700 Equipment 42,400 Allowance for Doubtful Accounts $477 Accumulated Depreciation-Buildings 31,800