Superior Hardwood Company distributes hardwood products to small furniture manufacturers. The adjusted trial balance data given below is from the firm's worksheet for the year ended December 31, 20X1. ACCOUNTS Accounts Receivable Merchandise Inventory Warehouse Supplies Office Supplies Cash Petty Cash Fund Notes Receivable, due 20X2 Allowance for Doubtful Accounts Debit $ 34,100 Credit 500 11,800 86,000 $ 6,000 234,000 2,860 1,420 Prepaid Insurance 10,200 Land 46,000 Building 178,000 Accumulated Depreciation-Building 54,000 Warehouse Equipment 37,000 Accumulated Depreciation-Warehouse Equipment 17,400 Delivery Equipment 51,000 Accumulated Depreciation-Delivery Equipment 19,600 Office Equipment 25,000 Accumulated Depreciation-Office Equipment 12,000 Notes Payable, due 20x2 20,200 Accounts Payable 49,000 Interest Payable 580 Mortgage Payable 61,000 Loans Payable, Long-term 17,000 Charles Ronie, Capital (January 1) 452,460 Charles Ronie, Drawing 127,000 Income Summary 244,000 234,000 Sales 1,685,000