Safety-First Company completed all of its October 31, 2020, adjustments in preparation for preparing its financial statements, resulted in the following trial balance. Accounts payable Accounts receivable Account Balance $ 11,720 Accumulated depreciation, building Accumulated depreciation, equipment Accumulated depreciation, furniture Allowance for doubtful accounts Building Cash Equipment Expenses, including cost of goods sold Furniture Land Merchandise inventory Note payable Sales Tarifa Sharma, capital Unearned revenues. 20,300 79,700 37,900 21,400 930 136,900 11,500 90,700 761,700 50,850 105,850 35,450 86,050 904,150 62,980 8,420 Other information: 1. All accounts have normal balances. 2. $26,900 of the note payable balance is due by October 31, 2021. The final task in the year-end process was to assess the assets for impairment, which resulted in the following schedule. Asset Recoverable Value Land $136,900 Building 106,100 Equipment 29,100 Furniture 15,900