The following list of accounts is from the adjusted trial balance for Bridgeport Corporation: Accounts payable $150,080 Equipment $1,058,400 Accounts receivable 209,440 Income tax expense 68,320 Accumulated depreciation-buildings Accumulated depreciation-equipment 109,760 Insurance expense 131,040 254,240 Inventory 259,840 Advertising expenses 125,440 Land 1,232,000 Buildings 479,360 Loan payable (due in 2 years) 2,184,000 Cash 79,520 Prepaid expenses 32,480 Common shares 257,600 Property tax payable 20,160 Cost of goods sold Deferred revenue 1.247,680 Refund liability 23,520 35,840 869,120 Depreciation expense Salaries expense Salaries payable 210,560 29.120 Sales 2.938,880 Total current assets $ 360304 Total current liabilities $