The following is the adjusted trial balance at December 31, 2018 for the Farmer Enterprises.
Account Title	Debits	Credits
Cash	105,000
Investments	274,000
Accounts receivable	161,000
Inventories	234,000
Loans to employees	59,000
Prepaid expenses (for 2019)	35,000
Rent expense	84,000
Land	299,000
Building	1,740,000
Machinery and equipment	656,000
Trademark	171,000
Copyright	59,000
Bad debt expense	6,200
Depreciation expense	98,750
Dividends	40,000
Note receivable	345,000
Interest receivable	31,000
Cost of goods sold	242,000
Accumulated depreciationbuilding		639,000
Accumulated depreciationequipment		229,000
Accounts payable		208,000
Dividends payable (payable on 1/30/19)		29,000
Interest payable		35,000
Interest revenue		42,000
Taxes payable		59,000
Accumulated other comprehensive income		125,000
Deferred revenue		79,000
Notes payable		338,000
Allowance for uncollectible accounts		27,000
Common stock		2,076,000
Retained earnings		168,950
Sales revenue		585,000
Totals	4,639,950	4,639,950
Additional Information:
1. The common stock represents 500,000 shares of no par stock authorized, 400,000 shares issued and outstanding.
2. The loans to employees are due on February 14, 2020.
3. The note receivable is due in installments of $86,250, payable on each June 30. Interest is payable annually.
4. Investments consist of $35,000 in treasury bills purchased on November 15 of the current year that mature on January 10, 2019, $45,000 in marketable equity securities the company intends to sell in the next year, with the remaining being marketable equity securities that the company does not plan to sell in the next year. Do the balance sheet