The following accounts appeared on the trail balance of Oriole Company at December 31, 2020.

Notes Payable (short-term)		$185,000		Accounts Receivable		$560,000
Accumulated Depreciation - Bldg.		740,000		Prepaid Insurance		60,000
Supplies		35,000		Common Stock		1,025,000
Salaries and Wages Payable		29,000		Unappropriated Retained Earnings		310,000
Debt Investments (long-term)		280,000		Inventory		1,480,250
Cash		130,000		Land		410,000
Bonds Payable Due 1/1/2028		1,100,000		Trading Securities		79,000
Allowance for Doubtful Accts.		7,700		Interest Payable		5,500
Copyrights		185,000		Buildings		1,200,000
Notes Receivable (due in 6 months)		140,000		Accounts Payable		450,000
Income Taxes Payable		155,000		Additional Paid-in Capital		170,000
Preferred Stock		750,000
Appropriated Retained Earnings		290,000