The following is the ending balances of accounts at December 31, 2021, for the Vosburgh Electronics Corporation. Account Title Debits Credits Cash 81,000 Short-term investments 196,000 Accounts receivable 137,000 Long-term investments 42,000 Inventory 222,000 Receivables from employees 47,000 Prepaid expenses (for 2022) 23,000 Land 287,000 Building 1,620,000 Equipment 644,000 Patent (net) 159,000 Franchise (net) Notes receivable Interest receivable 47,000 285,000 19,000 Accumulated depreciation-building 627,000 Accounts payable Accumulated depreciation-equipment Dividends payable (payable on 1/16/2022) 217,000 196,000 17,000 Interest payable Income Taxes payable Deferred revenue Notes payable Common stock 23,000 47,000 67,000 314,000 Allowance for uncollectible accounts Retained earnings 15,000 2,028,000 Totals 258,000 3,809,000 3,809,000