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The financial statements of lvanhoe I td.. a nrivate romnanv renorting under ASPF. follow: Additional information: 1. Short-term notes receivable are loans to other companies. During the year, the company collected the outstanding balance at December 31,2020 , and made new loans in the amount of $12,400. 2. Equipment was sold during the year. This equipment cost $16,300 originally and had a carrying amount of $9,100 at the time of sale. 3. Equipment costing $9,900 was purchased in exchange for a $9,900 note payable. 4. Depreciation expense is included in operating expenses. 5. Accounts receivable are from the sale of merchandise on credit. 6. Accounts payable relate to the purchase of merchandise on credit. Note: tquipment costing \$ was purcnasea Dy issung a nore payadie