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Safety First Company completed all of its October 31, 2020, adjustments in preparation for preparing its financial statements, which resulted in the following trial balance.

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Safety First Company completed all of its October 31, 2020, adjustments in preparation for preparing its financial statements, which resulted in the following trial balance. Account Accounts payable Accounts receivable Accumulated depreciation, building Accumulated depreciation, equipment Accumulated depreciation, furniture Allowance for doubtful accounts Building Cash Equipent Expenses, including cost of goods sold Furniture Land Merchandise inventory Note payable Sales Tarifa Sharma, capital earned revenues Balance $ 12,020 20,600 30,000 38,200 21,700 960 137,200 11,800 91,000 762,000 51,000 106,000 35,600 86,200 904, 120 63,280 8,720 Other Information 1. All accounts have normal balances 2. $27.200 of the note payable balance is due by October 31, 2021

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