The unadjusted trial balance ofSkysong, Inc., a private company following ASPE, at December 31, 2020, is as follows:

Cash Accounts receivable Allowance for doubtful accounts Inventory Prepaid insurance Bond investment at amortized cost Land Buildings Accumulated depreciationbuildings Equipment Accumulated depreciationequipment Goodwill Accounts payable Bonds payable (20-year, 8%) Common shares Retained earnings Sales revenue Debit $17,330 102,600 59,600 4,708 56,400 31,900 151,205 34,200 16,550 Credit $3,430 15,934 5,700 100,900 180,000 115,300 45,329 192,500