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. Accounts payable Accounts receivable Account 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 Balance $ 11,820 20,400 79,800 38,000 21,500 940 137,000 11,600 90,800 761,800 50,900 105,900 35,500 86,100 904,140 63,080 8,520 Other information: 1. All accounts have normal balances. 2. $27,000 of the note payable balance is due by October 31, 2021.