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Raintree Corporation maintains its records on a cash basis. At the end of each year the company's accountant obtains the necessary information to prepare accrual basis financial statements. The following cash flows occurred during the year ended December 31 , 2021: Selected balance sheet information: Selected balance sheet information: Additional information: 1. On June 30,2020 , Raintree lent a customer $50,000. Interest at 6% is payable annually on each June 30 . Principal is due in 2024 . 2. The annual insurance payment is made in advance on March 31. 3. Annual rent on the company's facilities is paid in advance on September 30 . RAINTREE CORPORATION Income Statement For the Year Ended December 31, 2021 2. Determine the following balance sheet amounts on December 31, 2021