The trial balance of Riverbed Inc. and other related information for the year 2020 follows: RIVERBED INC. Trial Balance December 31, 2020 Debits Credits Cash $45,000 Accounts receivable 172.500 Allowance for doubtful accounts $9,400 Prepaid insurance 6,000 Inventory 194,400 FV-OCI Investments 339,000 Land 86,000 Construction in process 124,000 Intangible assets-patents 36.000 Equipment 400,000 Accumulated depreciation-equipment Accounts payable 240,000 147,300 Income tax payable 49,200 Notes payable 94,000 Bonds payable Common shares Accumulated other comprehensive income Retained earnings Additional information: 180,000 500,000 45.000 138,000 $1.402,900 $1,402,900