19 Presented below is a partial trial balance for the Messenger Corporation at December 31, 2021. Account Title Cash and cash equivalents Accounts receivable Raw materials inventory Debits 30,000 195,000 Credits Notes receivable Interest receivable Interest payable Investments Land Buildings Accumulated depreciation-buildings Work in process inventory 36,000 120,000 4,000 7,000 48,000 100,000 1,500,000 740,000 38,000 Finished goods inventory 98,000 Equipment 400,000 Accumulated depreciation-equipment 230,000 Franchise (net of amortization) 120,000 Prepaid insurance (for the next year) 60,000 Deferred revenue 48,000 Accounts payable 240,000) Notes payable 500,000 Salaries payable 6,000 Allowance for uncollectible accounts 24,000 Sales revenue Cost of goods sold 900,000 500,000 48,000 Salaries expense Additional information: 1. The notes receivable, along with any accrued interest, are due on November 1, 2022. 2. The notes payable are due in 2026. Interest is payable annually. 3. The investments consist of equity securities of other corporations. Management does not intend to sell any of the securities in next year. 4. Deferred revenue will be recognized equally over the next 18 months. Required: