Presented below are the ending balances of accounts for the Kansas Instruments Corporation at December 31, 2021. Credits $ Debits 33,000 156,000 37,000 113,000 16,000 $ 18,000 45,000 63,000 1,560,000 633,000 Account Title Cash Accounts receivable Raw materials Notes receivable Interest receivable Interest payable Investment in debt securities Land Buildings Accumulated depreciation-buildings Work in process Finished goods Equipment Accumulated depreciation equipment Patent (net) Prepaid rent (for the next two years) Deferred revenue Accounts payable Notes payable Restricted cash (for payment of notes payable) Allowance for uncollectible accounts Sales revenue Cost of goods sold Rent expense 55,000 102,000 326,000 143,000 133,000 73,000 49,000 193,000 530,000 93,000 5 26,000 1,060,000 463,000 41,000 Additional Information: 1. The notes receivable, along with any accrued interest, are due on November 22, 2022. 2. The notes payable are due in 2025. Interest is payable annually. 3. The investment in debt securities consist of treasury bills, all of which mature next year. 4. Deferred revenue will be recognized as revenue equally over the next two years. Current assets: 0 Total current assets Current liabilities: 0 Total current liabilities Working capital