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Carla Vista Corporation's trial balance at December 31, 2020, is presented below. All 2020 transactions have been recorded except for the items described below. Debit Credit Cash Accounts Receivable Inventory Land Buildings Equipment Allowance for Doubtful Accounts Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment $27,300 59,000 23,100 62,800 104,400 43,000 Accounts Payable Interest Payable Dividends Payable Unearned Rent Revenue Bonds Payable (10%) Common Stock ($10 par) Paid-in Capital in Excess of Par-Common Stock Preferred Stock ($20 par) Paid-in Capital in Excess of Par-Preferred Stock $450 33,000 12,800 19,000 -0- -0- 8,400 46,000 26,000 5,200 -0- -0- 88,750 Retained Earnings Treasury Stock Cash Dividends Sales Revenue 575,000 -0- Rent Revenue Bad Debt Expense Interest Expense Cost of Goods Sold -0- -0- 389,000 -0- 38,200 67,800 Depreciation Expense Other Operating Expenses Salaries and Wages Expense Total $814,600 $814,600 Unrecorded transactions and adjustments: 1. On January 1, 2020, Carla Vista issued 1,100 shares of $20 par, 6% preferred stock for $25,300 2. On January 1, 2020, Carla Vista also issued 1,100 shares of common stock for $27,500. 3. Carla Vista reacquired 310 shares of its common stock on July 1, 2020, for $50 per share. 4. On December 31, 2020, Carla Vista declared the annual cash dividend on the preferred stock and a $1.30 per share dividend on the outstanding common stock, all payable on January 15, 2021. 5. Carla Vista estimates that uncollectible accounts receivable at year-end is $5,900 6. The building is being depreciated using the straight-line method over 30 years. The salvage value is $5,400. 7. The equipment is being depreciated using the straight-line method over 10 years. The salvage value is $4,300. The unearned rent was collected on October 1, 2020. It was receipt of 4 months' rent in advance (October 1, 2020 through January 31, 2021). 9. The 10% bonds payable pay interest every January 1. The interest for the 12 months ended December 31, 2020, has not been paid or recorded. (Ignore income taxes.) Prepare an updated December 31, 2020, trial balance, reflecting the journal entries in part(a). CARLA VISTA CORPORATION Trial Balance December 31, 2020 Debit Credit Cash Accounts Receivable Inventory 23100 Land 62800 Buildings 104400 Equipment 43000 Allowance for Doubtful Accounts 5000 Accumulated Depreciation-Buildings 29700 Accumulated Depreciation-Equipment 8930 Accounts Payable 19000 Interest Payable 4600 Dividends Payable 5727 Unearned Rent Revenue 14700 Bonds Payable 46000 Common Stock 15000 Paid-in Capital in Excess of Par-Common Stock 16500 Preferred Stock 22000 Paid-in Capital in Excess of Par-Preferred Stock 3300 Retained Earnings 88750 Treasury Stock 15500 Cash Dividends 5727 PL Sales Revenue 575000 Rent Revenue 6300 Bad Debt Expense 5450 Interest Expense 4600 Cost of Goods Sold 389000 Depreciation Expense 7170 Other Operating Expenses 38200 Salaries and Wages Expense 67800 766747 870727