The adjusted trial balance of Crane Company for the year ended December 31, 2022, is as follows: Debit Credit Cash $7,000 Accounts Receivable 3,200 Notes Receivable 6,400 Inventory 10,300 Equipment 7,700 Allowance for Doubtful Accounts Accumulated Depreciation-Equipment Notes Payable $300 1,200 1,400 Accounts Payable 700 Common Stock 17.700 Retained Earnings 11,600 Dividends 1.000 Sales Revenue 12.540 Interest Revenue 200 Cost of Goods Sold 7,300 Salary and Wages Expense 1,700 Rent Expense 900 Bad Debt Expense 90 Service Charge Expense 50 $45,640 $45.640