The accounts of Casbah Inc have the following balances on its trial balance at December 31, 2020. All accounts have normal balances. Land Account Balance Cash $43,000 Construction in process 124,000 Accumulated other comprehensive 45,000 income Accounts receivable 173,500 Allowance for doubtful Accounts 9,200 Prepaid insurance 7,000 Inventory 191,400 Notes payable 94,000 FV-OCI investments 339,000 89,000 49,200 400,000 137,500 500,000 180,000 (see Addition Information #10) 36,000 240,000 20,000 30,000 Income tax payable Equipment Accounts payable Common shares Bonds payable at net carrying value Retained earnings Intangible assets-patents Accumulated depreciation- equipment Cash Dividends Payable Equipment Held for Future Use Additional information: 1. The inventory has a net realizable value of $212,000. The FIFO method of inventory valuation is used. 2. The FV-OCI investments' fair value is $388,000.