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The following trial balance was prepared by Vantage Electronics Corporation, a Canadlan private enterprise, as of 31 December 205. The adjusting entrles for 205 have been made, except for any related to the specific information noted below. Other Informatlon: You find that certain errors and omissions are reflected in the trlal balance below. a. The $19,000 balance in accounts recelvable represents the entire amount owed to the company; of this amount, $17,800 is from trade customers and 3% of that amount is estimated to be uncollectible. The remaining amount owed to the company represents a long-term advance to its president. b. Inventorles Include $1,100 of goods Incorrectly valued at double their cost (l.e., reported at $2,200 ). No correction has been recorded. Office supplies on hand of $500 are also Included in the balance of Inventorles. c. When the equipment and bullding were purchased new on 1 January 200 (l.e., slx years earlier), they had estlmated IIves of 10 and 25 years, respectively. They have been amortized using the straight-IIne method on the assumption of zero residual value, and depreclation has been credited directly to the asset accounts. Amortization has been recorded for 205. d. The balance in the land account includes a \$1,200 payment made as a deposit on the purchase of an adjoining tract. The option to buy It has not yet been exerclsed and probably will not be exercised during the coming year. e. The Interest-bearing note dated 1 Aprll 205 matures 31 March 20X6. Interest on it has not been recorded for 205. 1-b. Calculate the ending balance in retalned eamings