Darma Corp. is currently completing the end-of-the-period accounting process. At 31 December 20X5, the following unadjusted trial balance was developed from the general ledger: Page 809 Account Cash Accounts receivable Allowance for doubtful accounts Debit Credit $ 120,520 76,000 $ 4,000 Interest receivable 0 Inventory (perpetual inventory system) 210,000 Sales supplies inventory 1,800 Long-term note receivable, 14% 24,000 Equipment 360,000 Accumulated depreciation, equipment 128,000 Patent (net) 16,800 Accounts payable 46,000