Laura's Fresh Cooking Inc. began operations on January 1, 2019. Laura's prepares gourmet dinners and delivers to customers in fresh coolers; customers put them in the oven and have a meal within 30 minutes. The business seems to be a success! Its post-closing tria balance at December 31, 2019 and 2020 is shown below along with some other information. Laura's Fresh Cooking Inc. Post-Closing Trial Balance December 31 Account Cash 2020 2019 $36,800 $19,200 Receivables 28,700 21,600 Merchandise inventory 26,400 32,100 Property, plant, and equipment 31, 200 28,000 Accumulated depreciation 20,000 18,400 Investments 21,600 23,200 Accounts payable 20,000 15,200 Accrued liabilities Bonds payable Common shares Retained earnings 3,200 4,800 30,300 32,000 31, 200 22,500 40,000 31,200