The following list of accounts, in alphabetical order, is for Crane Inc. at November 30, 2021: Accounts payable $27,248 Accounts receivable 20,280 Bank loan payable 35,360 Buildings 104,000 Cash 20,800 Common shares 20,800 Equipment 31,200 Income tax payable 6,240 Inventory 18,720 Land 45,760 Mortgage payable 101,400 Retained earnings 50,440 Supplies 728