The following is the ending balances of accounts at December 31, 2018 for the Vosburgh Electronics Corporation Account Title Cash Short-term investments Accounts receivable Long-term investments Inventories Loans to employees Prepaid expenses (for 2019) Land Building Machinery and equipment Patent Franchise Note receivable Interest receivable Accumulated depreciation-building Accumulated depreciation-equipment Accounts payable Dividends payable (payable on 1/16/19) Interest payable Taxes payable Deferred revenue Notes payable Allowance for uncollectible accounts Common stock Retained earnings Debits 85,000 200,000 141,000 44,000 224,000 49,000 25,000 289,000 Credits 1,640,000 646,000 161,000 49,000 295,000 21,000 629,000 219,000 198,000 19,000 25,000 49,000 69,000 318,000 17,000 2,036,000 290,000 3,869,000 Totals 3, 869, 000 Additional information: 1. The common stock represents 1.3 million shares of no par stock authorized, 590,000 shares issued and outstanding 2. The loans to employees are due on June 30, 2019 3. The note receivable is due in installments of $59,000, payable on each September 30. Interest is payable annually 4. Short-term investments consist of marketable equity securities that the company plans to sell in 2019 and $59,000 in treasury bills purchased on December 15 of the current year that mature on February 15, 2019. Long-term investments consist of marketable equity securities that the company does not plan to sell in the next year. 5. Deferred revenue represents customer payments for extended service contracts. Seventy five percent of these contracts expire in