The following list of accounts, in alphabetical order, is for Cullumber Inc. at November 30, 2021: Accounts payable $27,772 Accounts receivable 20,670 Bank loan payable 36,040 Buildings 106,000 Cash 21,200 Common shares 21,200 Equipment 31,800 Income tax payable 6,360 Inventory 19,080 Land 46,640 Mortgage payable 103,350 Retained earnings 51,410 Supplies 742