4 Presented below is a partial trial balance for the Messenger Corporation on December 31, 2024. Account Title Cash and cash equivalents Accounts receivable Raw materials inventory Debits Credits 30,000 195,000 36,000 03:17:51 Notes receivable Interest receivable Interest payable Investments Land Buildings Accumulated depreciation-buildings Work in process inventory 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 Allowance for uncollectible accounts 6,000 24,000 Sales revenue 900,000 Cost of goods sold 500,000 Salaries expense 48,000