please answer the following question with account name and amount

Additional information: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. On November 1, 2020, Imagine received $10,200 rent from its lessee for a 12-month lease beginning on that date. This was credited to Rent Revenue. Imagine estimates that 7% of the Accounts Receivable balances on December 31, 2020, will be uncollectible. On December 28, 2020, the bookkeeper incorrectly credited Sales Revenue for a receipt of $1,000 on account. This error had not yet been corrected on December 31. After a physical count, inventory on hand at December 31, 2020, was $77,000. (Use "Inventory" account for closing out the beginning inventory amount and recordingthe ending inventory amount.) Prepaid insurance contains the premium costs of two policies: Policy A, cost of $1,320, two-year term, taken out on April 1, 2020; Policy B, cost of $1,620, three-year term, taken out on September 1, 2020. The regular rate of depreciation is 10% of cost per year. Acquisitions and retirements during a year are depreciated at half this rate. There were no retirements duringthe year. On December 31, 2019, the balance of Equipment was $90,000. On April 1, 2020, Imagine issued at par value 50 $1,000, 11% bonds maturing on April 1, 2024. Interest is paid on April 1 and October 1. On August 1, 2020, Imagine purchased at parvalue 18 $1,000, 12% Legume Inc. bonds, maturing on July 31, 2022. Interest is paid on July 31 and January 31. On May 30, 2020, Imagine rented a warehouse for $1,100 per month and debited Prepaid Rent for an advance payment of $13,200. Imagine's FV-NI investments consist of shares with total market value of $9,400 as at December 31, 2020. The FV-OCI investment is an investment of 500 shares in Yop Inc., with current market value of $25 per share as of December 31, 2020.