Oriole Company's trial balance at December 31, 2020, is presented below. All 2020 transactions have been recorded except for the items described following the trial balance. Cash Debit Credit $27,500 Accounts Receivable 35,500 Notes Receivable 9,900 Interest Receivable -0- Inventory 36,400 Prepaid Insurance 3,840 Land 20,300 Buildings Equipment Patents 123,000 59,000 10,300