Presented below are the ending balances of accounts for the Kansas Instruments Corporation at December 31, 2024. Account Title Debits Credits Cash $ 35,000 Accounts receivable 160,000 Raw materials 39,000 Notes receivable 115,000 Interest receivable 18,000 Interest payable $ 20,000 Investment in debt securities 47,000 Land 65,000 Buildings 1,600,000 Accumulated depreciationbuildings 635,000 Work in process 57,000 Finished goods 104,000 Equipment 330,000 Accumulated depreciationequipment 145,000 Patent (net) 135,000 Prepaid rent (for the next two years) 75,000 Deferred revenue 51,000 Accounts payable 195,000 Notes payable 550,000 Restricted cash (for payment of notes payable) 95,000 Allowance for uncollectible accoun