The unadjusted trial balance of Tamarisk Inc., a private company following ASPE, at December 31, 2023, is as follows: Debit Credit Cash $17.770 Accounts receivable 102,600 Allowance for doubtful accounts $3,490 Inventory 61,000 Prepaid insurance 4,680 Bond Investment at amortized cost 50,400 Land 31,300 Buildings 152,100 Accumulated depreciation-buildings 24,240 Equipment 33,120 Accumulated depreciation-equipment 5,520 Goodwill 16,900 Accounts payable 101,000 Bonds payable (20-year, 6%) 168,000 Common shares 118,800 Retained earnings 48,525 Sales revenue 183,500 Rent revenue 10,575 Rent expense 20,400 Supplies expense 10,900