Question 4 of 4 Selected financial information for Sheridan as at December 31, 2021, follows: Accounts payable $211,000 Land $105,000 Accounts receivable 190,000 Licences 60,000 Accumulated depreciation-building 79,000 Long-term equity investments 47,000 Building 255,000 Mortgage payable 236,000 Cash 16,500 Notes payable 56,000 Goodwill 35,000 Prepaid expenses 6,900 Interest payable 16,000 Salaries payable 28,500 J. Chrowder, capital 71,400 Supplies 10,000 Unearned revenue 27,500 Additional information: 1. All accounts have normal balances. 2. $17,000 of the mortgage payable will be paid before December 31, 2022. 3. The notes payable are payable on May 17, 2022.