Problem 9-14A Depreciation and impairment losses LO1, 2, 3, 5 Safety-First Company completed all of its October 31, 2020, adjustments in preparation for preparing its finan statements, which resulted in the following trial balance. Account Balance Accounts payable $ 11,920 Accounts receivable Accumulated depreciation, building. 20,500 79,900 Accumulated depreciation, equipment 38,100 Accumulated depreciation, furniture Allowance for doubtful accounts 21,600 950 Building 137,100 Cash 11,700 Equipment 90,900 Expenses, including cost of goods sold 761,900 Furniture 50,950 Land 105,950 Merchandise inventory Note payable Sales Tarifa Sharma, capital Unearned revenues 35,550 86,150 904,130 63,180 8,620 Other information: 1. All accounts have normal balances. 2. $27,100 of the note payable balance is due by October 31, 2021.