The following information is provided for ACME Corporation: ACME Corporation Adjusted Trial Balance December 31, 2022 Debit Credit Cash 50,000 Cost of goods sold 550,000 Accounts receivable 200,000 Trading investments 55,000 Inventory 385,000 Land 440,000 Buildings 540,000 Accumulated depreciation, buildings $135,000 Accounts payable 100,000 Line of credit 60,000 Bank Loan payable Common shares 800,000 300,000 Retained earnings 184,500 Dividends declared 33,000