$\backslash$table$[[,\backslash$table$[[$Trial Balance$],[$At December $31,$ Y$6]],\backslash$table$[[$Unadjusted Trial Balance$],[$At December $31,$ Y$7]],$Adjustments,$\backslash$table$[[$Adjusted$],[$Trial Balance$]],$Income Statement,Balance Sheet$],[,$Debit,Credit,Debit,Credit,Debit,Credit,Debit,Credit,Debit,Credit,Debit,Credit$],[$Cash & Equivalents,$886,487,,409,476,,,,,,,,,],[$FV$-$NI Investments,,,$394,637,,,,,,,,,],[$Accounts Receivable $-$ Trade,$1,895,740,,2,098,249,,,,,,,,,],[\backslash$table$[[$Accounts Receivable $-$ Projects$]],-,,1,623,000,,,,,,,,,],[$Other Accounts Receivable,$-,,-,,,,,,,,,],[\backslash$table$[[$Interest Receivable$]],-,,-,,,,,,,,,],[$Allowance for Doubtful Accounts$],[$Inventory$,475,539,,515,040,,,,,,,,,],[$Inventory on Consignment,$-,,142,970,,,,,,,,,],[\backslash$table$[[$Prepaid Insurance$]],120,000,,300,000,,,,,,,,,],[$FV$-$OCI Investments$],[\backslash$table$[[$Construction in Process$]],,,4,425,000,,,,,,,,,],[$Land$,655,000,,655,000,,,,,,,,,],[$Building$,3,195,000,,3,195,000,,,,,,,,,],[\backslash$table$[[$Building $-$ Accumulated Depreciation$]],,208,778,,208,778,,,,,,,,],[$Equipment$,389,105,,505,760,,,,,,,,,],[$Equipment $-$ Accumulated Depreciation,,$104,853,,104,853,,,,,,,,],[$Intangible Assets,$-,,31,400,,,,,,,,,],[$Intangible Assets $-$ Accumulated Amortization$],[$Goodwill$,675,000,,675,000,,,,,,,,,],[$Accumulated Impairment Loss $-$ Goodwill,,$-,,,,,,,,,,],[\backslash$table$[[$Accounts Payable$]],,525,000,,246,300,,,,,,,,],[$Deferred Tax Liability,,$-,,-,,,,,,,,],[\backslash$table$[[$HST Payable$]],,94,100,,370,990,,,,,,,,],[$Interest Payable,,$100,000,,,,,,,,,,]]$