Question 11 of 15 < > Selected accounts follow of Riverbed Limited at December 31, 2020: Finished Goods Inventory $166,000 Cost of Goods Sold $3,800,000 Unearned Revenue 102,000 Notes Receivable 44,000 Bank Overdraft 8,700 Accounts Receivable 241,000 Equipment 393,000 Raw Materials Inventory 237,000 Work-in-Process Inventory 50,000 Supplies Expense 64,000 Cash 62,000 Allowance for Doubtful Accounts 26,000 FV-NI Investments 43,000 Intangible Assets-Trade Names 38,000 Interest Payable 54,000 Contributed Surplus 15,000 Restricted Cash (for Plant Expansion) 62,000 Common Shares 315,000 The following additional information is available: 1. Inventory is valued at the lower of cost and net realizable value using FIFO. 2. Equipment is recorded at cost. Accumulated depreciation, calculated on a straight-line basis, is $59,600. 3. The FV-NI investments have a fair value of $35,000. 4. - / 10 5. The notes receivable are due April 30, 2021, with interest receivable every April 30. The notes bear interest at 6%. (Hint: Accrue interest due on December 31, 2020.) The allowance for doubtful accounts applies to the accounts receivable. Accounts receivable of $62,000 are pledged as collateral on a bank loan.