The trial balance of Pacilio Security Services Inc. as of January 1, 2021, had the following normal balances Cash Petty cash Accounts receivable Allowance for doubtful accounts Supplies Merchandise inventory (48 $300) Equipment Van Building Accumulated depreciation Land Sales tax payable Employee income tax payable FICA Social Security tax payable FICA-Medicare tax payable Warranty payable Unemployment tax payable Notes payable-Building Bonds payable Discount on bonds payable Common stock Retained earnings $113,718 100 39,390 4.662 210 14,400 9.000 27,000 125,000 28,075 25,000 390 1,000 840 210 918 945 92,762 50,000 800 50,000 124,816