DEF Company Trial Balance December 31, 2021 Cash 46,200 Accounts receivable 86,300 Allowance for doubtful accounts 4,000 Inventory 20,600 Prepaid insurance 3,500 Land 40,000 Building 1,200,000 Accumulated depreciation-Building 560,000 Patent 12,000 Copyright 18,000 Accounts payable 42,000 Unearned revenue 6,300 Notes payable* 50,000 Bonds payable (10 year) 300,000 Premium on Bonds Payable 10,000 Common Stock 8,000 Paid-in capital in excess of par 42,000 Treasury Stock 11,000 Retained Earnings 293,900 Dividends Paid 20,000 Sales revenue 1,100,000 Sales discounts 56,000 Cost of Goods Sold 460,000 Wages expense 360,000 Depreciation expense 50,000 Amortization expense 3,900 Income tax expense 5,000 Interest expense 17,500 Supplies expense 6,200 2,416,200 2,416,200 *Notes payable, $20,000 is due within one year, with the remainder due beyond one year.