The trial balance of Bridgeport Inc. and other related information for the year 2023 follows: Bridgeport Inc. Trial Balance December 31, 2023 Debits Credits Cash Accounts receivable $52,000 168,500 Allowance for expected credit losses $9,000 Prepaid insurance 7,000 Inventory 209,900 FV-OCI investments 339,600 Land 85,100 Construction in process 124,400 Intangible assets-patents 36,000 Equipment 410,000 Accumulated depreciation-equipment 242,000 Accounts payable Income tax payable 149,000 Notes payable 49,900 94,100