Grouper Corp. prepares quarterly financial statements. The post-closing trial balance at December 31, 2021, is presented below. GROUPER CORP. Post-Closing Trial Balance December 31, 2021 Debit Credit Cash $22,000 Accounts Receivable 22,000 Allowance for Doubtful Accounts $1,200 Equipment 16,000 Accumulated Depreciation-Equipment 11,000 Buildings 124,000 Accumulated Depreciation-Buildings 11,000 Land 20,000 Accounts Payable 12,170 Common Stock 90,000 Retained Earnings 78,630 $204,000 $204,000 Date No. Account Titles and Explanation Debit Credit February 14 1. cash 9600 Unearned Service Revenue 9600 February 14 Equipment 9000 cash 2800 Accounts Payable 6200 March 1 9 3. Patents 9000 cash 9000 March 284 Accounts Receivable 190000 Service Revenue 190000 March 29 4 5. Cash 183000 Accounts Receivable 183000 March 294 6. Accounts Payable 16170 Cash 16170 March 294 Other Operating Expenses 98000 Cash 98000 March 314 Allowance for Doubtful Accounts 300 Accounts Receivable Accounts Receivable C 300 March 31 4 Depreciation Expense 550 Accumulated Depreciation-Equipment 550 (To record depreciation expense) Cash 1770 | Accumulated Depreciation-Equipment 9350 Loss on Disposal of Plant Assets 880 Equipment 12000 (To record sale of equipment) Enter the December 31, 2021, balances in ledger accounts using T-accounts. (Post entries in the order displayed in the problem statement.) Cash Bal. Bal. Accounts Receivable Allowance For Doubtful Accounts Equipment Accumulated Depreciation-Equipment Land Buildings Accumulated Depreciation-Buildings Accounts Payable Common Stock Retained Earnings