The following accounts and account balances are taken from the records of Tucker Corporation, at December 31, 2021. Account 2021 2020 Accounts payable Accounts receivable Notes receivable Bank loan Building $ 10,000 $7,000 8,000 6,000 6,000 2,000 4,000 7,000 50,000 20,000 Cash 3,000 2,000 Dividends 2,000 -0- Equipment 25,000 15,000 Income taxes payable 4,000 2,000 Land 50,000 50,000 Merchandize inventory 20,000 25,000 Mortgage payable 6,000 10,000 Prepaid insurance 2,000 1,000 Share capital 48,000 48,000