Question 3 of 3 The adjusted trial balance for Crane Holding Ltd. as at September 30, 2021, was as follows: Debit Credit Cash $20,000 Accounts receivable 110,000 Prepaid insurance 12,000 Vehicles 558,000 Accumulated depreciation-equipment 286,000 Accounts payable Deferred revenue 40,000 30,000 Income taxes payable Common shares Retained earnings Dividends declared 8,000 140,000 220,000 50,000 0 -12