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 Equipment Expenses, including cost of goods sold Furniture Land Merchandise inventory Note payable Sales Tarifa Sharma, capital Unearned revenues Balance $ 11,620 20, 200 79,600 37,800 21,300 920 136,800 11,400 90,600 761,600 50,800 105,800 35,400 86,000 904,160 62,880 8,320 h Other information 1. All accounts have normal balances 2. $26,800 of the note payable balance is due by October 31, 2021