The unadjusted trial balance of Bridgeport Inc., at the company's year end of December 31, follows: Bridgeport INC. Trial Balance December 31, 2021 Cash Accounts receivable Inventory Supplies Prepaid insurance Land Buildings Accumulated depreciation-buildings Equipment Accumulated depreciation equipment Accounts payable Deferred revenue Bank loan payable Common shares Retained earnings Dividends declared Sales Cost of goods sold Salaries expense Utilities expense Interest expense Income tax expense Additional information and adjustment data: 1. 2. Debit $25,580 32,000 29,100 2,600 3,300 28.000 148,000 49,000 546 2,200 172,500 31,200 5,600 8,100 6,100 $543,280 Credit $23,680 19,600 35,600 3,800 147,900 14,300 31,200 267,200 Prepare a statement of Financial Position $543,280 A 12-month insurance policy was purchased and was effective February 1, 2021. There was $762 of supplies on hand on December 31. 3. Depreciation expense for the year is $5,920 for the buildings and $4,900 for the equipment. 4. Salaries of $762 are accrued and unpaid at December 31. 5. Accrued interest expense at December 31 is $661 There was deferred revenue of $1.012 that still needed to be deferred as at December 31. The balance had been earned. Of the deferred revenue that had been earned, the cost of goods sold was $2.200. 7. Of the bank loan payable, $9.408 is payable next year. 8. Income tax of $490 is due and unpaid 9. A physical count of inventory indicates $23,031 on hand at December 31. Common shares of $3,040 were issued during the year. 10.