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Question 22 (1 point) [atic | > | Ceramic Products, Incorporated reports the following account balances (listed in alphabetical order) at January 1, Year 2: Accounts Payable $ 28, 000 Accounts Receivable 20,000 Buildings 153, 900 Capital Stock 185, 000 Cash 13, 000 Equipment 20, 000 Land 80, 000 Notes Payable 24,000 Retained Earnings 49, 000 On January 5, Ceramic Products collected $12,000 of its accounts receivable and paid $11,000 on its note payable. In a trial balance prepared for Ceramic Products on January 1, Year ?, the total of the credit column is