The following is the ending balances of accounts at December 31, 2021, for the Vosburgh Electronics Corporation. Account Title: Debits Credits Cash 77,000 Short-term investments. 192,000 Accounts receivable 133,000 Long-term investments. 40,000. Inventory 220,000 Receivables from employees 45,000 Prepaid expenses (for 2022) 21,000 Land 285,000 Building 1,600,000 Equipment 642,000 Patent (net) 157,000 Franchise (net) Notes receivable Interest receivable Accumulated depreciation-building Accumulated depreciation-equipment Accounts payable Dividends payable (payable on 1/16/2022) 45,000) 275,000 17,000 625,000 215,000 194,000 15,000 Interest payable Income Taxes payable Deferred revenue 21,000 45,000 65,000 Notes payable Allowance for uncollectible accounts Common stock Retained earnings Totals 310,000 13,000 2,020,000 226,000 3,749,000 3,749,000