Following information is given
   

Cash A/R Sauder Co. Trial Balance As of December 31, 2021 Account Allowance for Bad Debt Inventory Prepaid Insurance Prepaid Utilities Loans to other businesses Expansion Fund Land Building Equipment Accumulated Depreciation Patents Accounts Payable Income Tax Payable Interest Payable Wages Payable Current Portion of Loan Payable Loan Payable Notes Payable Common Stock Additional Paid-In Capital Retained Earnings Sales Revenue Sales Discounts Sales Returns Cost of Goods Sold Advertising Expense Miscellaneous Selling Expenses Consulting and Legal Fee Expense Debit $1,308,000 $1,962,000 $2,616,000 $283,500 $272,500 $872,000 $654,000 $2,398,000 $1,744,000 $6,104,000 $327,000 $261,600 $1,035,500 $11,932,421 $408,750 $44,690 $13,625 Credit $88,290 $3,488,000 $315,449 $381,500 $545,000 $261,600 $109,000 $545,000 $3,052,000 $2,500,000 $654,000 $3,985,500 $21,800,000