The unadjusted trial balance of Pina Ltd., a public company following IFRS, at December 31, 2023, is as follows: Debit Credit Cash $11,300 Accounts receivable 59,000 Allowance for doubtful accounts $740 FV-NI investments 8,200 Inventory 57,300 Prepaid insurance 3,036 Prepaid rent 13,750 FV-OCI investments 14,750 Bond investment at amortized cost 18,000 Land 10,050 Equipment 100,000 Accumulated depreciation-equipment 15,500 Accounts payable 7,200 Bonds payable 60,000 Common shares 103,400 Retained earnings 87,881 Sales revenue 224,000 Rent revenue 10,080