USE THE FOLLOWING INFORMATION FOR THE NEXT (2) QUESTIONS The trial balance after adjustment had the following balances on December 31, 2014: Cash Interest Expense $ 6,000 Accounts Receivable $ 21,000 14,000 Sales Revenue 480,000 Land 7,000 Note Payable, due 2018 30,000 Accounts Payable 18,000 Prepaid Expenses 4,000 Building 304,000 Cost of Goods Sold 265,000 Unearned Revenues Dividends Accumulated Depreciation - Bldg Accrued Expenses Payable 9,000 Retained Earnings (Jan 1 '14) 113,000 3,000 Common Stock 100,000 104,000 Patent 2,000 11,000 Operating Expenses 172,000 Inventory 67,000