Nordham Corporation's trial balance at December 31, 2008, is presented below. All 2008 transactions have been recorded except for the items described below and on the next page. Debit Credit Cash $ 23,000 Accounts Receivable 51,000 Merchandise Inventory 22,700 Land 65,000 Building 95,000 Equipment 40,000 Allowance for Doubtful Accounts $ 450 Accumulated Depreciation