Selected financial information for Sheridan as at December 31, 2021, follows: Accounts payable $209,000 Land $104,000 Accounts receivable 190,000 Licences 59,000 Accumulated depreciation- Long-term equity 75,000 44,000 building investments Building 258,000 Mortgage payable 220,000 Cash 15,500 Notes payable 54,000 Goodwill 35,000 Prepaid expenses 6,900 Interest payable 17,000 Salaries payable 28,500 J. Chrowder, capital 92,400 Supplies 11,000 Unearned revenue 27,500 Additional information: