Preparation of Balance Sheet Dooley Company's December 31 post-closing trial balance contains the following normal balances: Cash Accounts payable Building Long-term notes payable Common stock Retained earnings $9,900 19.800 483,450 863,500 990,000 77,000 Accumulated depreciation-Equipment 198,000 912.450 24.750 Accumulated depreciation-Building 148,500 6,600 132.000 144,100 226.600 660.000 1.650 Land Accounts receivable Wages payable Patent (net of amortization) Notes payable (short term) inventory Equipment Allowance for doubtful accounts