**** The Trial Balance TBA Limited contained the following accounts (alphabetically) at December 31, 2020, the end of company's fiscal year. Accounts ....... Balances ($).... ||| .... Accounts ....... Accumulated Depreciation-Building.........130000.. Auditors Fee........... Accumulated Depreciation-Equipment...... 37000. Additional Paid in Capital-Common Stock.. 233000.... .... .... ................... 203000. III III ||| Loss on Sale of Property. .Merchandise Inventory. Balances ($) ..... 7490 231000 . Mortgage Loan.... Rent Revenue........... 109000 51000 Buildings.... Cash..... Common Stock ($2 each)..... Cost of Goods Sold..... 408000.. III... Retained Earnings .... 52700 202450. III. Salaries and Wages Expense..... 106000 129000........ Sales ......... 1751000 1084000. ....Sales Returns and Allowances...... 9360 Equipment..... Interest Expense.... Additional Data: 215000. . Supplies.... .................................... 6400 20000.... [[| 1. On December 31, 2020, Supplies on hand totaled $2300 2. Buildings are being depreciated @10 % under straight line method,Equipment is being depreciated @20% under declining balance method. 3. The company is under 20% tax bracket. 4. The company has declared $0.5 dividend per share. 5. Physical check on December 31, 2020 reveals that inventory actually on hand is $212000.