The following are the ending balances of accounts at December 31, 2021, for the Valley Pump Corporation. Account Title Cash Accounts receivable Debits Credits $27,000 60,000 Inventory Interest payable Investment in equity securities Land Buildings Accumulated depreciation-buildings Equipment Accumulated depreciation-equipment Copyright (net) Prepaid expenses (next 12 months) Accounts payable Deferred revenue (next 12 months) Notes payable Allowance for uncollectible accounts Common stock Retained earnings Totals Additional Information: 85,000 $ 12,000 48,000 124,000 310,000 102,000 79,000 27,000 14,000 34,000 67,000 22,000 260,000 7,000 220,000 64,000 $781,000 $781,000 Hel