The following trial balance was taken from the records of Fairport Manufacturing Company at the beginning of Year 3. Cash $20,000 Raw materials inventory 1,800 Work in process inventory 2,400 Finished goods inventory 4,200 Property, plant, and equipment 15,000 Accumulated depreciation $ 6,000 Common stock 16,800 Retained earnings 20,600 Total $43,400 $43,400