The trial balance of Riverbed Ltd. at December 31, 202 0, follows: Debits Credits Cash $255,000 Sales revenue $10,083,000 FVNI investments (at fair value) 163,000 Cost of goods sold 6,000,000 Bond investment at amortized cost 419,000 EELEEEI) investments (fair value 463,000 Notes payable (due in six months) 112,000 Accounts payable 725,000 Selling expenses 2,560,000 Investment income or 1055* 16,000 Laud 270,000 Buildings 1,340,000 Dividends payable 46,000