Luke Unlimited Company's account balances on November 1 are as follows: Debit Credit Cash Accounts Receivable Allowance for Doubtful Accounts Notes Receivable Inventory Prepaid Insurance Office Supplies Land Buildings Accumulated Depreciation: Buildings Equipment Accumulated Depreciation: Equipment Patents Accounts Payable Notes Payable $7,800 12,530 $740 6,000 25,121 840 465 74,350 66,580 21,400 37,620 11,480 25,000 38,750 2,400