The following is the ending balances of accounts at December 31, 2024, for the Vosburgh Electronics Corporation. Account Title Cash Short-term investments: Accounts receivable Long-term investments Inventory Receivables from employees Prepaid expenses (for 2025) Land Building Equipment Patent (net) Franchise (net) Notes receivable Interest receivable. Debits $ 105,000 Credits 220,000 161,000 54,000 234,000 59,000 35,000 299,000 1,740,000 656,000 171,000 59,000 Accumulated depreciation-building Accumulated depreciation-equipment Accounts payable Dividends payable (payable on 1/16/2025) Interest payable Income taxes payable Deferred revenue Notes payable Allowance for uncollectible accounts Common stock Retained earnings Totals Additional information: 345,000 31,000 $ 639,000 229,000 208,000 29,000 35,000 59,000 79,000 338,000 $4,169,000 4,169,000 27,000 2,076,000 450,000 $ 1. The receivables from employees are due on June 30, 2025. 2. The notes receivable are due in installments of $69,000, payable on each September 30. Interest is payable annually. 3. Short-term investments consist of securities that the company plans to sell in 2025 and $69,000 in treasury bills purchased on December 15 of the current year that mature on February 15, 2025. Long-term investments consist of securities that the company does not plan to sell in the next year. 4. Deferred revenue represents payments from customers for extended service contracts. Eighty percent of these contracts expire