The trail balance of balance sheet account of Lancer's, a popular casual dining spot, as of December 31, 2019 is as follows: Debits Credits Cash $ 10,000 Marketable Securities 15,000 _2a_ Accounts Receivable {Less 10%) 130,000 _2a_ Allowance for Doubtful Accounts[ J $ 0,000 Food Inventor}; 20,000 __2e__ Prepaid Rent [ 1 5,000 __2b__ Prepaid Insurance I 1 4,000 Investments 50,000 Land 00,000 Building 520,500 Equipment 152,000 __2c__ Accumulated Depreciation + $ 100,000 Accounts Payable 15,000 __*2d__ Income Taxes Payable 20% [see [iii] calculation J .1}. Accrued Expenses 25,000 _3_ Current Liabilities __1__ Dividends Payable + (0 - J S 0- __3__ LongTerm Debt ($ - J S 300,000 Capital Stock 130,000 Paidrln Capital in Excess of Par 120,000 Retained Earnings(UU2010) Old REE 01,500 Used NEW Retained earnings calculated in {in on the on the W5