The trial balance of Flounder Inc. and other related information for the year 2023 follows: Flounder Inc. Trial Balance December 31, 2023 Debits Credits Cash. $42,000 Accounts receivable 172,500 Allowance for expected credit losses $8,900 Prepaid insurance 6,400 Inventory 208.600 FV-OCI investments 339,600 Land 85,800 Construction in process 124,300 Intangible assets-patents 36,000 Equipment 401.000 Accumulated depreciation-equipment 249,300 Accounts payable 150,000