Selected financial information for Oriole as at December 31, 2021, follows: Accounts payable $210,000 Land $106,000 Accounts receivable 200,000 Licences 60,000 Accumulated depreciation-building 75,000 Long-term equity investments 44,000 Building 253,000 Mortgage payable 234,000 Cash 16.500 Notes payable 55,000 Goodwill 36.000 Prepaid expenses 7,400 Interest payable 17,000 Salaries payable 28,500 J. Chrowder, capital 85,900 Supplies 10,000 Unearned revenue 27,500 Additional information: 1. All accounts have normal balances. 2. $16.000 of the mortgage payable will be paid before December 31, 2022. 3. The notes payable are payable on May 17, 2022.