The following is the ending balances of accounts at December 31, 2021, for the Vosburgh Electronics Corporation Account Title Cash Short-term investments Accounts receivable Long-term investments Inventory Receivables from employees Prepaid expenses (for 2822) Land Building Equipment Patent (net) Franchise (net) Notes receivable Interest receivable Accumulated depreciation building Accumulated depreciation equipment Accounts payable Dividends payable (payable on 1/16/2022) Interest payable Income Taxes payable Deferred revenue Notes payable Allowance for uncollectible accounts Common stock Retained earnings Totals Debits Credits 91,000 205,000 147,000 47,000 227,000 52,000 28,000 292,00 1,670,000 649,000 164,000 52,000 310,000 24,000 632,000 222,000 281,000 22,000 25,000 52,000 72,000 324,000 20,000 2,245,000 338.000 3,959,000 3,950,000