Presented below are the ending balances of accounts for the kansas instruments corporation at december 31, 2021. account title debits credits cash $ 38,000 accounts receivable 166,000 raw materials 42,000 notes receivable 118,000 interest receivable 21,000 interest payable $ 23,000 investment in debt securities 50,000 land 68,000 buildings 1,660,000 accumulated depreciation—buildings 638,000 work in process 60,000 finished goods 107,000 equipment 336,000 accumulated depreciation—equipment 148,000 patent (net) 138,000 prepaid rent (for the next two years) 78,000 deferred revenue 54,000 accounts payable 198,000 notes payable 580,000 restricted cash (for payment of notes payable) 98,000 allowance for uncollectible accounts 31,000 sales revenue 1,160,000 cost of goods sold 468,000 rent expense 46,000 additional information: the notes receivable, along with any accrued interest, are due on november 22, 2022. the notes payable are due in 2025. interest is payable annually. the investment in debt securities consist of treasury bills, all of which mature next year. deferred revenue will be recognized as revenue equally over the next two years.