Erica Nguyen is en for alternating study and work terms. For the first work term, Erica was offered a position at the local branch of a CPA firm. After three weeks on the job, she was asked to assist her supervisor in preparing the annual financial statements of Sanjeev Ltd., a long-time client of the CPA firm. Erica was provided with the following unadjusted trial balance for Sanjeev Ltd. as at December 31, 2021, as well as additional information to prepare the required financial statements: 100% a a 88 Collapse Debit Credit Cash Accounts receivable Allowance for doubtful accounts Note receivable.. $ 96,400 285,000 $ 4,300 60,000 Inventory... 340,000 Prepaid insurance.. 10,600 Property, plant and equipment. 500,000 Accumulated depreciation.... 140,600 66,100 Accounts payable... 30,000 Note payable... 6,000 Deferred rent revenue. Contributed capital (100,000 shares)... Retained earnings - January 1, 2021.. 620,000 165,000 000.000 MacBook Air AA DII DD D F9 F10 F