The following accounts appeared on the trail balance of Crane Company at December 31, 2020. Notes Payable (short-term) $195,000 Accounts Receivable $580,000 Accumulated Depreciation-Bldg. 750,000 Prepaid Insurance 54,000 Supplies 36,000 Common Stock 1,025,000 Salaries and Wages Payable 26,000 Unappropriated Retained Earnings 320,000 Debt Investments (long-term) 200,000 Inventory 1,683,300 Cash 140,000 Land 420,000 Bonds Payable Due 1/1/2028 1,220,000 Trading Securities 76,000 Allowance for Doubtful Accts. 7,300 Interest Payable 6,000 Copyrights 195,000 Buildings 1,900,000 Notes Receivable (due in 6 months) 140,000 Accounts Payable 450,000 Income Taxes Payable 155,000 Additional Paid-in Capital 190,000 Preferred Stock 800,000 Appropriated Retained Earnings 280,000