Flounder INC. Trial Balance December 31, 2021 Debit Credit Cash $17,960 Accounts receivable 31,500 Inventory 28,400 Supplies 2,900 Prepaid insurance 3,000 Land 33,000 Buildings 161,000 Accumulated depreciation-buildings $25,760 Equipment 46,000 Accumulated depreciation-equipment 18,400 Accounts payable 35.700 Deferred revenue 3,600 Bank loan payable 148,000 Common shares 13.600 Retained earnings 31.700 Dividends declared 2,100 Sales 268,300 Cost of goods sold 171.400 Salaries expense 28,300 Utilities expense 5.500 Interest expense 8.000