Problem 4-9A (Part Level Submission) Below is an alphabetical list of the adjusted accounts of Ivanhoe Tour Company at its year end, December 31, 2017. All accounts have normal balances. Accounts payable Accounts receivable Accumulated depreciation-equipment Cash Depreciation expense Equipment F. Ivanhoe, capital F. Ivanhoe, drawings Insurance expense Interest expense Interest payable $7,380 Interest receivable $100 1,100 40,000 18,480 15,020 2,900 65,080 2,700 3,100 2,400 3,500 3,580 Interest revenue 15,000 Notes payable 4,500 Notes receivable 10,000 Patents 50,000 Prepaid insurance 17,320 Service revenue 33,000 Short-term investments 1,500 Supplies 2,840 Supplies expense 40 Unearned revenue Additional information: 1. 2. 3. In 2018, $4,000 of the notes payable becomes due. The note receivable is due in 2019 On July 18, 2017, Fred Ivanhoe invested $4,000 cash in the business