Selected accounts of Riverbed Limited at December 31, 2023, follow Finished Goods Inventory Unearned Revenue $166.000 Cost of Goods Sold $3,800,000 102,000 Notes Receivable 44,000 Bank Overdraft 8.700 Accounts Receivable 241,000 Equipment 393,000 Raw Materials Inventory 237,000 Work-in-Process Inventory 50,000 Supplies Expense 64,000 Cash 62.000 Allowance for Expected Credit Losses 26.000 FV-NI Investments 43,000 Intangible Assets-Trade Names 38,000 Interest Payable $4,000 Contributed Surplus 15,000 Restricted Cash (for Plant Expansion) 62.000 Common Shares 315.000 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 $59,600. 3. The FV-NI investments have a fair value of $35.000 4 5. 6. 7.7. 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, 20233 The allowance for expected credit losses applies to the accounts receivable. Accounts receivable of $62,000 are pledged as collateral on a bank loan Intangible Assets-Trade Names are reported net of accumulated amortization of $27.000. The bank overdraft is at the same bank as the amount reported above under Cash and therefore Riverbed has (correctly) chosen to net the bank overdraft and cash amounts for financial statement purposes