Why did you put the equipment and the cash as 13,800 while it should be 13,780 because in the Question they said the cash is 13,000 and the sale tax is 780, so why it's 13,800?

85% OO OMANTEL. 9:02 PM Chegg.com E Chegg Study home study business accounting questions and answers raymond company's trial balance at... Question: Raymond Compan. Raymond Company's trial balance at December 31, 2016, is presented below. All 2016 transactions have been recorded except for the items described below table. Debit Credit Cash 28,000 Accounts Receivable 36,800 Notes Receivable 10,000 Interest Receivable 36,200 Inventory 4,400 Prepaid Insurance Land 20,000 Buildings 160,000 Equipment 60,000