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) Held-to-Maturity Securities (Debt Investments) Office Furniture Accumulated depreciation - office furniture Computers Accumulated depreciation - computers Light duty equipment Accumulated depreciation - light duty equipment Heavy duty equipment Accumulated depreciation- heavy duty equipment Patent Goodwill Bond Issue Costs (Bond Payable "A") Notes payable "A" Discount on notes payable "A" Bonds Payable "A" (maturity date: October 1, 20x6) Premium on Bonds Payable "A" 80,250 2,284 11,800 32,000 185,930 4,910 122,800 11,449 630 7,560 240,000 700,000 2,195 18,000 131,250 77,175 100,000 2,565 8,400 472 400,000 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) Held-to-Maturity Securities (Debt Investments) Office Furniture Accumulated depreciation - office furniture Computers Accumulated depreciation - computers Light duty equipment Accumulated depreciation - light duty equipment Heavy duty equipment Accumulated depreciation- heavy duty equipment Patent Goodwill Bond Issue Costs (Bond Payable "A") Notes payable "A" Discount on notes payable "A" Bonds Payable "A" (maturity date: October 1, 20x6) Premium on Bonds Payable "A" 80,250 2,284 11,800 32,000 185,930 4,910 122,800 11,449 630 7,560 240,000 700,000 2,195 18,000 131,250 77,175 100,000 2,565 8,400 472 400,000 2,736