Ivanhoe Company's unadjusted trial balance at December 31, 2022, is presented below. Cash Accounts Receivable Debit Credit $27,000 35,000 Notes Receivable Interest Receivable 8,000 0 Inventory 36,500 Prepaid Insurance 4,200 Land 20,200 Buildings 135,900 Equipment 60,100 Patents 10,600 Allowance for Doubtful Accounts $500 Accumulated Depreciation-Buildings 45,300 Accumulated Depreciation-Equipment 24,040 Accounts Payable 27,200 Salaries and Wages Payable 0 Unearned Rent Revenue 2,100 Notes Payable (due April 30, 2023) 12,000 Interest Payable 0 Notes Payable (due in 2028) 35,000 Owner's Capital 102,960 Owner's Drawings 14,500 Sales Revenue 905,000 Interest Revenue 0 Rent Revenue Gain on Disposal of Plant Assets Bad Debts Expense 0 0 0 Cost of Goods Sold 635,000 Depreciation Expense 0 Insurance Expense 0 Interest Expense 0 Other Operating Expenses 61,100 Amortization Expense 0