Presented below is the ending balances of accounts for the Kansas Instruments Corporation at December 31, 2018 Account Title Cash Accounts receivable Raw materials Note receivable Interest receivable Interest payable Marketable securities Land Buildings Accumulated depreciation-buildings Work in process Finished goods Equipment Accumulated depreciation-equipment Patent (net of amortization) Prepaid rent (for the next two years) Deferred revenue Accounts payable Note payable Cash restricted for payment of note payable Allowance for uncollectible accounts Sales revenue Cost of goods sold Rent expense Credits Debits 35,000 160,000 39,000 115,000 18,000 20,000 47,000 65,000 1,600,000 635,000 57,000 104,000 330,000 145,000 135,000 75,000 51,000 195,000 550,000 95,000 28,000 1,100,000 465,000 43,000