The unadjusted trial balance of Sheffield Corp., a private company following ASPE, at December 31, 2020 is as follows: Debit Credit Cash $11,900 Accounts receivable 55,250 Allowance for doubtful accounts $705 FV-NI investments 8,350 Inventory 56,000 Prepaid insurance 2,856 Prepaid rent 13,404 FV-OCI investments 14,450 Bond investment at amortized cost 19,000 Land 11,700 Equipment 106,500 Accumulated depreciation-equipment Accounts payable 16.300 7,200 Bonds payable 50.000 Common shares Retained earnings 103.000 106.405 Sales revenue 224,100 Rent revenue 9.780 Purchases 169.500 Purchase discounts 2.250 Freight out 8.650