The adjusted trial balance for Sheridan Holding Ltd. as at September 30, 2021, was as follows: Debit Credit Cash $23,000 Accounts receivable 110,000 Prepaid insurance 12,000 Vehicles 573,000 Accumulated depreciation-equipment 296,000 Accounts payable 45,000 Deferred revenue Income taxes payable Common shares 34,000 8,000 150,000 Retained earnings 230,000 Dividends declared 50,000