The ending balances of accounts at December 31, 2021, for the Vosburgh Electronics Corporation are as follows: Account Title Cash Short-term investments Accounts receivable Debits Credits $ 67,000 182,000 123,000 35,000 Long-term investments Inventory Receivables from employees Prepaid expenses (for 2022) Land Building Equipment Patent (net) Franchise (net) Notes receivable, Interest receivable Accumulated depreciation-building Accumulated depreciation-equipment Accounts payable Dividends payable (payable on 1/16/2022) Interest payable Income taxes payable Deferred revenue Notes payable Allowance for uncollectible accounts Common stock Retained earnings Totals 215,000 40,000 16,000 280,000 1,550,000 637,000 152,000 40,000 250,000 12,000 $ 620,000 210,000 189,000 10,000 16,000 40,000 60,000 300,000 8,000 2,000,000 146,000 $3,599,000 $3,599,000 Additional information: 1. The common stock represents 1 million shares of no par stock authorized, 500,000 shares issued and outstanding. 2. The receivables from employees are due on June 30, 2022. 3. The notes receivable are due in installments of $50,000, payable on each September 30. Interest is payable annually. 4. Short-term investments consist of securities that the company plans to sell in 2022 and $50,000 in treasury bills purchased on December 15 of the current vear that maturo on Febrian 15 2022 Long term incontma