The following balances were taken from the books of Sarasota Corp. on December 31,2017 $87,750 52,750 1,381,750 $41,750 29,750 156,750 195,750 171,750 101,750 98,750 33,750 61,750 101,750 151,750 501,750 22,750 Accumulated depreciation-equipment Accumulated depreciation-buildings Notes receivable Interest revenue Cash Sales revenue 151,750 Sellng expense Accounts receivable Prepaid insurance Sales returns and allowances Allowance for doubtful accounts Sales discounts Land Equipment Buildings Cost of goods sold 21,750 151,750 8,750 46,750 101,750 Accounts payable Bonds payable Administrative and general expenses Accrued liabilities Interest expense 201,750 Notes payable 141,750 Loss from earthquake damage Common stock Retained earnings 622,750