Rockland Property Development, Inc. recently completed its first year of operations Selected accounts appearing on the post-closing trial balance as of December 31, 20x1 are presented below. Rockland Property Development, Inc. Post-closing Trial Balance December 31, 20x1 Trading Securities (Debt and Equity Investments) Fair Value Adjustment (Trading) Interest Receivable Notes Receivable "1'" Available-for-Sale Securities (Debt and Equity Investments) Fair Value Adjustment (Available-for-Sale) 80,250 2,284 11,800 32,000 185,930 4,910 122,800 11,449 Office Furniture Accumulated depreciation-office furniture Computers Accumulated depreciation - computers 630 7,560 240,000 700,000 2,195 18,000 Accumulated depreciation- light duty equipment Heavy duty equipment Accumulated depreciation -heavy duty equipment Patent Goodwill Bond Issue Costs (Bond Payable "A") 131,250 77,175 100,000 2,565 8,400 Notes payable "A 472 Discount on notes payable "A Bonds Payable "A" (maturity date: October 1, 20x6) Premium on Bonds Payable "A" 400,000 2,736 Rockland Property Development, Inc. recently completed its first year of operations Selected accounts appearing on the post-closing trial balance as of December 31, 20x1 are presented below. Rockland Property Development, Inc. Post-closing Trial Balance December 31, 20x1 Trading Securities (Debt and Equity Investments) Fair Value Adjustment (Trading) Interest Receivable Notes Receivable "1'" Available-for-Sale Securities (Debt and Equity Investments) Fair Value Adjustment (Available-for-Sale) 80,250 2,284 11,800 32,000 185,930 4,910 122,800 11,449 Office Furniture Accumulated depreciation-office furniture Computers Accumulated depreciation - computers 630 7,560 240,000 700,000 2,195 18,000 Accumulated depreciation- light duty equipment Heavy duty equipment Accumulated depreciation -heavy duty equipment Patent Goodwill Bond Issue Costs (Bond Payable "A") 131,250 77,175 100,000 2,565 8,400 Notes payable "A 472 Discount on notes payable "A Bonds Payable "A" (maturity date: October 1, 20x6) Premium on Bonds Payable "A" 400,000 2,736