[The following information applies to the questions displayed below.] Jaguar Plastics Company has been operating for three years. At December 31 of last year, the accounting records reflected the following: During the current year, the company had the following summarized activities: a. Purchased short-term investments for $7,800 cash. b. Lent $5,500 to a supplier, who signed a two-year note. c. Leased equipment that cost $22,000; paid $4,300 cash and signed a five-year right-of-use lease for the balance. d. Hired a new president at the end of the year. The contract was for $79,000 per year plus options to purchase company stock at a set price based on company performance. The new president begins her position on January 1 of next year. e. Issued an additional 2,900 shares of $0.50 par value common stock for $12,000 cash. f. Borrowed $18,000 cash from a local bank, payable in three months. g. Purchased a patent (an intangible asset) for $1,600 cash. h. Built an addition to the factory for $21,000; paid $8,200 in cash and signed a three-year note for the balance. i. Returned defective equipment to the manufacturer, receiving a cash refund of $1,800. \begin{tabular}{l|l|l|} \hline \multicolumn{1}{c}{ JAGUAR PLASTICS COMPANY } \\ \cline { 2 - 4 } & Trial Balance & \\ \hline At December 31 & Debit & Credit \\ \hline Cash & & \\ \hline Iccount Titles & & \\ \hline Accounts receivable & & \\ \hline Inventory & & \\ \hline Notes receivable (long-term) & & \\ \hline Equipment & & \\ \hline Factory building & & \\ \hline Operating lease right-of-use assets & \\ \hline Intangible assets & & \\ \hline Accounts payable & & \\ \hline Accrued liabilities payable & & \\ \hline Notes payable (current) & & \\ \hline Notes payable (noncurrent) & & \\ \hline Long-term lease liabilities & & \\ \hline Common stock & & \\ \hline Additional paid-in capital & & \\ \hline Retained earnings & & \\ \hline Totals & & \\ \hline \end{tabular}