The adjusted trial balance of Grouper Wholesale Inc. contained the following accounts at December 31, the company's year end: GROUPER WHOLESALE INC. Adjusted Trial Balance December 31, 2021 Debit Credit Cash $11.820 Accounts receivable 18.880 Prepaid insurance i 2.320 Inventory 100400 Supplies 6,180 Land 123360 Buildings 210240. Accumulated depreciation-buildings $89,330 Equipment 91680 Accumulated depreciation-equipment 32.080 Accounts payable 53.920 Deferred revenue 9240 Refund liability Income tax payable 4/480 3.360