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

Debit Credit Cash $17,280 Accounts receivable 108,800 Allowance for doubtful accounts $3,560 Inventory 61,600 Prepaid insurance 4,760 Bond investment at amortized cost 45,600 Land 28,300 Buildings 154,600 Accumulated depreciation-buildings 24,980 Equipment 32,760 Accumulated depreciation-equipment 4,680 Goodwill 16,200 Accounts payable 100,800 Bonds payable (20-year, 6%) 174,000 Common shares 118,200 Retained earnings 47,910 Sales revenue 182,500 Rent revenue 10,350 Rent expense 22,500 Supplies expense 10,050 Purchases 98,100 Purchase discounts 920 Salaries and wages expense 55,100 Interest expense 12,250 $667,900 $667,900