Selected accounts of Bridgeport Limited at December 31, 2023, follow: Finished Goods Inventory $160,000 Cost of Goods Sold $4,100,000 Unearned Revenue 97,000 Notes Receivable 59,000 Bank Overdraft 9,700 Accounts Receivable 271,000 Equipment 393,000 Raw Materials Inventory 247,000 Work-in-Process Inventory 52,000 Supplies Expense 67,000 Cash 56,000 Allowance for Expected Credit Losses 27,000 FV-NI Investments 51.000 Intangible Assets-Trade Names 31,000 Interest Payable 41,000 Contributed Surplus 18,000 Restricted Cash (for Plant Expansion) 56,000 Common Shares 327,000 The following additional Information is available: 1. Inventory is valued at the lower of cost and net realizable value using FIFO. 2 Equipment is recorded at cost. Accumulated depreciation calculated on a straight-line basis. is $63,600. 3. The FV-NI Investments have a fair value of $31.000. 4. The notes receivable are due April 30, 2024, with interest receivable every April 30. The notes bear Interest at 6% (Hint Accrue Interest due on December 31, 2023)